MK V Her Majesty's Revenue and Customs (TC): [2018] UKUT 238 (AAC).

Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 18 July 2018.

Read the full decision in CTC/644/2018.

Judicial Summary

Date of claim for tax credits by claimant who had applied for asylum and been recognised as refugee - whether telephone request for tax credits claim form amounted to a claim for tax credits - regulation 5 of TC (Claims and Notifications) Regs 2002, CTC/31/2006 and ZM v HMRC (TC) [2014] AACR 17 considered

Published 24 August 2018