Her Majesty's Revenue and Customs v RS (TC): [2021] UKUT 310 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Poynter on 3 December 2021.

Read the full decision in: CTC/1514/2020

Judicial Summary

Tax credits—Other—Welfare Reform Act 2012 (Commencement No.23 and Transitional and Transitory Provisions) Order 2015 (SI 2015/634)—Article 7(6)—Circumstances in which a person for whom tax credits have not been abolished may make a fresh claim for tax credits

Universal credit—Other—Welfare Reform Act 2012 (Commencement No.23 and Transitional and Transitory Provisions) Order 2015 (SI 2015/634)—Article 7(6)—Circumstances in which a person for whom tax credits have not been abolished may nevertheless only claim universal credit

Tribunal procedure and practice (including Upper Tribunal)—Leave/permission to appeal—Whether the First-tier Tribunal has power to give permission to appeal to the UT against a decision and, at the same time, refer the matter to the Upper Tribunal under Tribunals, Courts and Enforcement Act

Published 5 January 2022