HO v Her Majesty's Revenue and Customs (TC): [2018] UKUT 105 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Wright on 16 March 2018.

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 12 April 2018

• Categories: Tax credits and family credit, Tribunal procedure and practice
• Sub-categories: Tax credits and family credit - other, Tribunal procedure and practice - tribunal jurisdiction
• Judges: Wright, S
• Decision date: 16 March 2018

Read the full decision in CTC/865/2016.

Judicial Summary

whether decision made under section 16 or section 18 of Tax Credits Act 2004 (TCA) – implementation of FtT decisions by HMRC – whether further HMRC decision called for – superior status of FtT decisions and how take effect under the TCA– changing of FtT decisions by HMRC.

Published 12 April 2018