NN v Her Majesty's Revenue and Customs (TC): [2019] UKUT 386 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 10 December 2019.

Read the full decision in CTC/1937/2018.

Judicial Summary

Tax credits - Claim for Working Tax Credit (+ childcare costs) and Child Tax Credit - Case one of some 40 linked appeals, cases heard in tranches - Her Majesty’s Revenue and Customs argued that neither employment nor childcare provider was genuine - First-tier Tribunal’s credibility findings and appellate review.

Published 16 January 2020