YK v HM Revenue and Customs (TC): [2016] UKUT 118 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Mitchell on 26 February 2016.

Read the full decision in CTC/1954/2015.

Includes case reference number CTC 1955 2015.

Judicial Summary

Implications of 6.4.14 legislative changes concerning tax credits rights of appeal and introduction of ‘mandatory reconsideration’.

Published 1 December 2016