FQ v Secretary of State for Work and Pensions and MM (CSM):  UKUT 446 (AAC)
Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 11 October 2016.
Read the full decision in CCS/271/2016.
2012 Regulations - income charged to tax and income on which tax is due - how section 20(7)(b) applies when income charged to tax is changed.
HMRC computer interface - operation and evidence.
Published: 1 December 2016
Decision date: 11 October 2016