IW v Commissioners for Her Majesty's Revenue and Customs (TC): [2017] UKUT 345 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 21 August 2017.

Read the full decision in CTC/862/2017.

Judicial Summary

The amendments made to the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 by the Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2015 came into force on 6 April 2015 and do not apply to previous tax years.

Published 14 September 2017