Commissioners for Her Majesty's Revenue and Customs v SJ (TC): [2018] UKUT 83 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 16 March 2018.

Read the full decision in CTC/3409/2017.

Judicial Summary

A purported appeal against a non-appealable overpayment decision does not confer jurisdiction on the judge to consider the validity of the entitlement decision.

Published 4 April 2018