Readers’ forum: Repayment claim

Like many other practitioners I read the report of the Wilkes case (CRC v Jason Wilkes [2021] UKUT 150 (TCC)) with great interest. That was the decision of the Upper Tribunal that a discovery assessment cannot be used to assess tax unpaid as a result of non-declaration of the high income child benefit charge on the basis that discovery assessments only cover non-declared income and do not extend to underpaid tax.

I have a few clients who received discovery assessments in the same circumstances as Mr Wilkes and who paid the tax rather than fight HMRC. What should I be advising them?

Is it possible to put in a claim for repayment of the tax under the overpayment relief rules in TMA 1970 Sch 1AB or would that be prevented because of the prevailing practice restriction?

Are there any other routes open to clients or...