GC v Her Majesty's Revenue and Customs and DC (CHB): [2018] UKUT 223 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 05 July 2018.

Read the full decision in CF/1363/2017.

Judicial Summary

Competing claims by separated parents for child benefit - competing appeals before FTT - FTT heard both appeals (FTT1 and FTT2) separately and without joining the other parent as a party to the appeal in question - whether breach of natural justice - whether HMRC and FTT had jurisdiction to make decision and decide appeal respectively after FTT1 had made its decision

Published 26 July 2018