AG v 1. Her Majesty's Revenue and Customs, 2. AG (TC): [2018] UKUT 318 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 25 September 2018.

Read the full decision in CTC/3547/2016.

Judicial Summary

Child tax credit - Competing claims by separated parents for same period - Rule 2.2 of regulation 3 of the Child Tax Credit Regulations 2002 and the main responsibility test - question must be decided on appeal by FTT - whether FTT decision should be set aside

Published 9 October 2018