AC v Her Majesty's Revenue and Customs (TC): [2018] UKUT 233 (AAC).
Upper Tribunal Administrative Appeals Chamber decision by Judge Poynter on 12 July 2018.
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Judicial Summary
FTT decisions on appeals against decisions made under s.16 Tax Credits Act should be phrased in terms of 鈥渁mending鈥� or 鈥渢erminating鈥� an 鈥渁ward鈥�, not in terms of 鈥渆ntitlement鈥� to tax credits. Such decisions should not replicate HMRC鈥檚 computer 鈥渨orkaround鈥� under which s.16 decisions that should terminate an award from the outset or amend it by reducing it to nil are implemented by making an award of tax credits for a single day.
Updates to this page
Published 24 August 2018