RF v HM Revenue and Customs (TC): [2016] UKUT 399 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Gray on 24 August 2016.

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 1 December 2016

• Categories: Tax credits and family credit
• Sub-categories: Tax credits and family credit - deductions and income assessments, Tax credits and family credit - other
• Judges: Gray, P
• Decision date: 24 August 2016

Read the full decision in CTC/1343/2015.

Judicial Summary

in expectation of payment’ [18]-[28]

section 18 / section 16 interaction. From [30] In the absence of a specific lapsing provision there is no justification for an implied automatic lapse where a section 18 decision has been made but has not (or has not yet) been appealed; there may be benefit to an appellant in pursuing the section 16 appeal despite the conclusive nature of the section 18 decision.

Published 1 December 2016