VO v Her Majesty's Revenue and Customs (TC): [2017] UKUT 343 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 18 August 2017.

Read the full decision in CTC/982/2017.

Judicial Summary

Whether claimant entitled to tax credits - whether information provided in response to HMRC enquiry - challenge to HMRC disentitlement decision under s.18 TCA 2002 - need for FTT to scrutinise HMRC case with ‘studied scepticism’.

Published 14 September 2017