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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  AACR 2;  UKUT 0257 (AAC)) expressed the contrary view, its comments were obiter and should not be followed.