His Majesty's Revenue and Customs v JA (GA): [2026] UKUT 55 (AAC)
Upper Tribunal Administrative Appeals Chamber decision by Judge Markus on 04 February 2026.
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Judicial Summary
On appeal to the First-tier Tribunal against a decision that the claimant was not entitled to Guardian’s Allowance because one of the conditions of entitlement in section 77 of the Social Security Contributions and Benefits 1992 was not satisfied , the tribunal decided that that condition was satisfied. However the tribunal erred in law in failing to consider whether another relevant condition of entitlement which had not been addressed in the original decision was satisfied.
Updates to this page
Published 4 March 2026