SA v Commissioners for Her Majesty's Revenue and Customs (TC): [2017] UKUT 90 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 27 February 2017.

Read the full decision in CTC/3207/2016.

Judicial Summary

Nature and assessment of permanence of separation for the purposes of section 5(5A)(a)(ii) of the Tax Credits Act 2002.

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