- Ministry of Justice, HM Courts & Tribunals Service, and Upper Tribunal (Administrative Appeals Chamber)
- 23 August 2017
- Decision date:
- 10 August 2017
- Remunerative work and Tax credits and family credit
- Remunerative work - engaged in work, Remunerative work - expectation of payment, and Tax credits and family credit - other
- Wikeley, N
Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 10 August 2017.
Read the full decision in CTC/585/2017.
New definition of “self-employed” for working tax credit - Painter and decorator started working as sole trader - Whether claimant’s trade was “on a commercial basis”, “with a view to the realisation of profits” and “regular and organised” - Non-charged out hours essential for business may need to be considered - Importance of being realistic about small sole traders and their audit trails
Published: 23 August 2017
Decision date: 10 August 2017
Judges: Wikeley, N