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.

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