Her Majesty's Revenue and Customs v RS (TC): [2021] UKUT 310 (AAC)
Upper Tribunal Administrative Appeals Chamber decision by Judge Poynter on 3 December 2021.
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Judicial Summary
Tax credits鈥擮ther鈥擶elfare Reform Act 2012 (Commencement No.23 and Transitional and Transitory Provisions) Order 2015 (SI 2015/634)鈥擜rticle 7(6)鈥擟ircumstances in which a person for whom tax credits have not been abolished may make a fresh claim for tax credits
Universal credit鈥擮ther鈥擶elfare Reform Act 2012 (Commencement No.23 and Transitional and Transitory Provisions) Order 2015 (SI 2015/634)鈥擜rticle 7(6)鈥擟ircumstances in which a person for whom tax credits have not been abolished may nevertheless only claim universal credit
Tribunal procedure and practice (including Upper Tribunal)鈥擫eave/permission to appeal鈥擶hether the First-tier Tribunal has power to give permission to appeal to the UT against a decision and, at the same time, refer the matter to the Upper Tribunal under Tribunals, Courts and Enforcement Act