The high income child benefit charge post-Wilkes
In an article for Tax Journal, Marika Lemos and James Austen of Collyer Bristow assess the impact of the recent Upper Tribunal decision in HMRC v Wilkes. This decision will be of interest to thousands of taxpayers who were issued with discovery assessments in respect of the high income child benefit charge.
Marika Lemos represented Mr Wilkes. She was instructed by Collyer Bristow LLP and led by Richard Vallat QC.
