C v Her Majesty's Revenue & Customs (TC):[2019] UKUT 69 (AAC)
Upper Tribunal Administrative Appeals Chamber decision by Judge Mitchell on 20 February 2019
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Judicial Summary
A decision taken by H.M.R.C. not to award a tax credit under section 14 of the Tax Credits Act 2002 cannot be followed by a final entitlement decision under section 18 of the 2002 Act. Therefore, no section 18 decision may cause an appeal to the First-tier Tribunal against such a decision to lapse. To the extent that a three-judge panel of the Upper Tribunal in LS & RS v HMRC [2018] AACR 2; [2017] UKUT 0257 (AAC)) expressed the contrary view, its comments were obiter and should not be followed.
Published 9 April 2019