In a landmark ruling, a taxpayer has won an appeal brought by HMRC.
HMRC had sought to impose liability for high-income child benefit and had issued him with discovery assessments in an effort to recover the tax. The Upper Tribunal has ruled that HMRC had no power to do this. Jonathan Fisher QC, lead counsel of Bright Line Law, was quoted on the decision which, despite the complexity of most tax matters, is notable in its simplicity.
Jonathan Fisher QC is Lead Counsel of Bright Line Law which has a specialist focus on tax investigations. Both Jonathan and Barrister and Associate Rachel Clark have expertise in this area.