Joanne Robson v The Commissioners for HMRC
[2023] UKFTT 868 (TC)
Section 97 FA 2022 protects discovery assessments for HICBC unless an appeal raising the *Wilkes* issue (invalidity due to HICBC not being 'income') was made before June 30, 2021, and the issue was raised before that date.
Finance Act 2022, s97
To satisfy s97(5)(b), the invalidity issue must be specifically identified by a party or the FTT, not simply that the issue arose.
*Hextall v HMRC* [2023] UKFTT 00390 (TC)
*Wilkes v HMRC* established that HICBC is not 'income' for the purposes of discovery assessments under the pre-amended s29 TMA 1970.
*Wilkes v HMRC*
The Tribunal found the assessments to be 'protected' under s97 FA 2022.
While the appeal was made before June 30, 2021, and the *Wilkes* issue was mentioned in subsequent correspondence, the Tribunal found that Woods did not raise the invalidity issue before June 30, 2021, as required by s97(5)(b).
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