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Thompson v HMRC

This is another in the long line of cases relating to the high-income child benefit charge.

There was no doubt here that the charge applied: the taxpayer’s real reason for appealing was to protest against what he saw as the unfairness of the charge and to place on record his view that HMRC should have told him about his liability. Not surprisingly the tribunal did not accept that these were valid grounds for appeal.

However, the judge’s comment at the end of the decision may be worth noting in other appeals:

“In this case, however, HMRC appear to have gone further than that. And have impliedly, if not expressly stated, that the appellant and his partner were entitled to continue to receive child benefit, notwithstanding that the appellant’s income exceeded £60,000, when they made enquiries to HMRC regarding free childcare hours.

This is something which might be highly relevant had HMRC impugned the appellant. to a penalty, for example for failing to take reasonable care in reporting his liability for