SA v HM Revenue and Customs (TC):  UKUT 63 (AAC)
- Ministry of Justice, HM Courts & Tribunals Service, and Upper Tribunal (Administrative Appeals Chamber)
- Decision date:
- 31 December 2015
- Tax credits and family credit and Tribunal procedure and practice
- Tribunal procedure and practice - evidence, Tribunal procedure and practice - lapsing of appeals, and Tribunal procedure and practice - tribunal practice
- Gray, P
Upper Tribunal Administrative Appeals Chamber decision by Judge Gray on 31 December 2015.
Read the full decision in CTC/1514/2015.
Tax credits: approach of HMRC and Tribunal to section 16 determinations.
Decision date: 31 December 2015
Judges: Gray, P