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.

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 15 March 2017

• Categories: Tax credits and family credit
• Sub-categories: Tax credits and family credit - couples and joint claims
• Judges: Jacobs, E
• Decision date: 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.

Published 15 March 2017