JW v Her Majesty's Revenue and Customs (TC): [2019] UKUT 114 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Poole on 25 March 2019.

Read the full decision in CSTC/283/2018

Judicial Summary

Working tax credit - definition of “self-employed” in the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 - relevance of profitability and “genuine and effective” in the test of carrying on a trade, profession or occupation “on a commercial basis” - circumstances in which the Upper Tribunal will hear an appeal against a decision of the First-tier Tribunal in a case which challenges a decision under Section 16 of the Tax Credits Act 2002 when a Section 18 decision has subsequently been issued.

Published 30 April 2019