GL v His Majesty's Revenue & Customs: [2023] UKUT 100 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Buley on 13 April 2023.

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 26 July 2023

• Categories: European Union law, Residence and presence conditions, Tax credits and family credit
• Sub-categories: European Union law - Council regulations 1408/71/EEC and (EC) 883/2004, Residence and presence conditions - temporary absence from Great Britain, Tax credits and family credit - other
• Judges: Buley, T
• Decision date: 13 April 2023

Read the full decision in UA-2021-000785-TC

Judicial Summary

Regulation 4 of the Tax Credits (Residence) Regulations 2003 imposes 8-week limit on temporary absence from the UK - whether and to what extent this can or should be relaxed to take account of circumstances where claimants were unable, for reasons beyond their control, to return to the UK because of travel restrictions imposed as a result of the Covid-19 pandemic.

Published 26 July 2023