RF v HM Revenue and Customs (TC):  UKUT 399 (AAC)
- Ministry of Justice, HM Courts & Tribunals Service, and Upper Tribunal (Administrative Appeals Chamber)
- 1 December 2016
- Decision date:
- 24 August 2016
- Tax credits and family credit
- Tax credits and family credit - deductions and income assessments and Tax credits and family credit - other
- Gray, P
Upper Tribunal Administrative Appeals Chamber decision by Judge Gray on 24 August 2016.
Read the full decision in CTC/1343/2015.
in expectation of payment’ -
section 18 / section 16 interaction. From  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
Decision date: 24 August 2016