Commissioners for Her Majesty's Revenue and Customs v SJ (TC): [2018] UKUT 83 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 16 March 2018.

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 4 April 2018

• Categories: Tax credits and family credit, Tribunal procedure and practice
• Sub-categories: Tax credits and family credit - other, Tribunal procedure and practice - tribunal jurisdiction
• Judges: Jacobs, E
• Decision date: 16 March 2018

Read the full decision in CTC/3409/2017.

Judicial Summary

A purported appeal against a non-appealable overpayment decision does not confer jurisdiction on the judge to consider the validity of the entitlement decision.

Published 4 April 2018