TC09631 - [2025] UKFTT 01072 (TC)

Case Number: TC09631

By remote video hearing

Appeal reference: TC/2023/09956

HIGH INCOME CHILD BENEFIT CHARGE-liability for charge-penalties for failure to notify liability-whether telephone call to Child Benefit Office constituted notice of liability-who is an “officer of the board”-what constitutes “notice”-whether notice must be in writing-time limits for notification-impact on time limits for discovery assessments

Judgment date: 28 August 2025

Before

TRIBUNAL JUDGE MARILYN MCKEEVER

MR LESLIE HOWARD

Between

GENTIANA ZEFI

Appellant

and

THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS

Respondents

Representation:

The Appellant did not attend and was not represented.

For the Respondents: Miss Vicki Halfpenny, litigator of HM Revenue and Customs’ Solicitor’s Office

DECISION