AB v Her Majesty's Revenue and Customs (TC) [2021] UKUT 328 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Scolding on 13 December 2021

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 6 October 2022

• Categories: Tax credits and family credit
• Sub-categories: Tax credits and family credit - other
• Judges: Scolding, F
• Decision date: 13 December 2021

Read the full decision in: CTC/886/2021

Judicial Summary

Whether refusal by HMRC to extend time to apply for mandatory review of a tax credits decision gives rise to a right of appeal to the FTT – Tax Credits Act 2002 sections 21A, 21B and 38 considered – R (CJ) and SG v SSWP (ESA) [2017] UKUT 324 (AAC); [2018] AACR 5 applied

Published 6 October 2022