His Majesty's Revenue and Customs v AS (TC): [2023] UKUT 67 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 13 March 2023.

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 29 March 2023

• Categories: Earnings and other income, Tax credits and family credit
• Sub-categories: Earnings and other income - other, Tax credits and family credit - deductions and income assessments
• Judges: Wikeley, N
• Decision date: 13 March 2023

Read the full decision in : UA-2021-001169

Judicial Summary

Recipient of tax credits claimed universal credit, leading to termination of her tax credits award - In-year finalisation of entitlement to tax credits for part tax year - Basis on which earnings to be assessed - Whether “notional current year income” assessed on basis of income actually received in part tax year or income attributable to period in question - Effect of modifications to tax credits legislation made by the Universal Credit (Transitional Provisions) (Amendment) Regulations 2014 (SI 2014/1626).

Published 29 March 2023