AC v Her Majesty's Revenue and Customs (TC): [2018] UKUT 233 (AAC).

Upper Tribunal Administrative Appeals Chamber decision by Judge Poynter on 12 July 2018.

Read the full decision in CTC/2925/2016.

Judicial Summary

FTT decisions on appeals against decisions made under s.16 Tax Credits Act should be phrased in terms of “amending” or “terminating” an “award”, not in terms of “entitlement” to tax credits. Such decisions should not replicate HMRC’s computer “workaround” under which s.16 decisions that should terminate an award from the outset or amend it by reducing it to nil are implemented by making an award of tax credits for a single day.

Published 24 August 2018