AG v Her Majesty's Revenue and Customs (TC): [2017] UKUT 67 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Ward on 10 February 2017.

Read the full decision in CTC/5443/2014.

Judicial Summary

It is not possible to rely on reg 7D (4 week run-on) to meet the condition in reg 5(3) (maternity leave etc.) of having been engaged in qualifying remunerative work immediately before the beginning of the period

Published 24 February 2017