AS v Commissioners for Her Majesty's Revenue and Customs (TC): [2017] UKUT 361 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 5 September 2017.

Read the full decision in CTC/2861/2016.

Judicial Summary

The claimant claimed working tax credit with the child care element. This was denied as her husband was not incapacitated in accordance with regulation 13 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002. He did, though, receive a Dutch invalidity benefit. Regulation 13 cannot be read on domestic interpretation principles so as to include that benefit, but it must be so read in order not to deprive the claimant of social advantage in EU law.

Published 21 September 2017