TC09631 - [2025] UKFTT 01072 (TC)

HMRC raised the penalty assessments because the Appellant had failed to notify her liability to the HICBC. In the Statement of Case, HMRC had asserted that the telephone call to the Child Benefit Office on 18 February 2018 could not have constituted notification. We asked for submissions as to why this was the case and this was the subject of the Further Submissions.