SA v HM Revenue and Customs (TC): [2016] UKUT 63 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Gray on 31 December 2015.

Read the full decision in CTC/1514/2015.

Judicial Summary

Tax credits: approach of HMRC and Tribunal to section 16 determinations.

Tribunal practice.

Help us improve GOV.UK

Don’t include personal or financial information like your National Insurance number or credit card details.