His Majesty's Revenue and Customs v Secretary of State for Work and Pensions and GS (TC): [2023] UKUT 9 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge West on 4 January 2023.

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 31 January 2023

• Categories: Tax credits and family credit, Tribunal procedure and practice, Universal Credit
• Sub-categories: Tax credits and family credit - other, Tribunal procedure and practice - tribunal jurisdiction, Universal Credit - Other
• Judges: West, M
• Decision date: 4 January 2023

Read the full decision in UA-2021-001437-TC and UA-2021-001302-TC.

Judicial Summary

Ending of award of tax credits on claiming Universal Credit – decision of 3 Judge Panel in Her Majesty’s Revenue and Customs v (1) Secretary of State for Work and Pensions (2) SA [2022] UKUT 350 (AAC) - issue for First-tier Tribunal limited to whether SSWP in fact satisfied that conditions specified in s. 4(1)(a) to (d) of the Welfare Reform Act 2012 were met –– whether withdrawal of claim effective – decision in JL v Calderdale MBC and SSWP [2022] UKUT 9 (AAC) followed in preference to HMRC v AB [2021] UKUT 209 (AAC) - where there are two previous inconsistent decisions from judges of co-ordinate jurisdiction, as a matter of precedent the second of those decisions should be followed in the absence of cogent reasons to the contrary.

Published 31 January 2023