EM v Her Majesty's Revenue and Customs (TC): [2018] UKUT 220 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 02 July 2017.

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Judicial Summary

Whether claimant entitled to tax credits as single person - whether claimant 鈥渓iving together as husband and wife鈥� - consideration of the 鈥渟ignposts鈥� and parties鈥� intentions, and how those intentions may change over time

Updates to this page

Published 26 July 2018