- Ministry of Justice, HM Courts & Tribunals Service, and Upper Tribunal (Administrative Appeals Chamber)
- 14 September 2017
- Decision date:
- 18 August 2017
- Tax credits and family credit and Tribunal procedure and practice
- Tax credits and family credit - deductions and income assessments and Tribunal procedure and practice - evidence
- Wikeley, N
Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 18 August 2017.
Read the full decision in CTC/982/2017.
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
Decision date: 18 August 2017
Judges: Wikeley, N