TM v HM Revenue and Customs (TC): [2016] UKUT 512 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 9 November 2016.

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 1 December 2016

• Categories: Tax credits and family credit, Tribunal procedure and practice
• Sub-categories: Tax credits and family credit - other, Tribunal procedure and practice - tribunal jurisdiction
• Judges: Wikeley, N
• Decision date: 9 November 2016

Read the full decision in CTC/993/2016.

Judicial Summary

“Statement Like an Award Notice” (SLAN) issued by HMRC treated as section 18 decision to ensure Tribunal has jurisdiction to address claimant’s grievance.

Published 1 December 2016