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Everyday problems
KEY POINTS
- Individuals not within self assessment must notify HMRC if they are liable to the high income child benefit charge.
- The charge did not create income for the purpose of discovery assessments.
- The taxpayer appealed against penalties but paid the tax charged.
- Was the answer for HMRC to have issued tax returns?
- No more short-term solutions – the TMA should be reformed.
The tax tribunals have been keeping us busy in recent years by raising some fundamental questions about the basic operation of the tax system. These have not been esoteric points on obscure areas of the law but are concerned with everyday matters such as what is a tax return; how do enquiries into loss carry backs work; or when can automatic penalties be levied? The latest case to...
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