His Majesty's Revenue and Customs v Secretary of State for Work and Pensions and GS (TC): [2023] UKUT 9 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge West on 4 January 2023.

From:
HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
Published
31 January 2023
Categories:
Tax credits and family credit, Tribunal procedure and practice and Universal Credit
Sub-categories:
Tax credits and family credit - other, Tribunal procedure and practice - tribunal jurisdiction and Universal Credit - Other
Judges:
West, M
Decision date:
4 January 2023

Read the full decision in .

Judicial Summary

Ending of award of tax credits on claiming Universal Credit 鈥� decision of 3 Judge Panel in Her Majesty鈥檚 Revenue and Customs v (1) Secretary of State for Work and Pensions (2) SA [2022] UKUT 350 (AAC) - issue for First-tier Tribunal limited to whether SSWP in fact satisfied that conditions specified in s. 4(1)(a) to (d) of the Welfare Reform Act 2012 were met 鈥撯�� whether withdrawal of claim effective 鈥� decision in JL v Calderdale MBC and SSWP [2022] UKUT 9 (AAC) followed in preference to HMRC v AB [2021] UKUT 209 (AAC) - where there are two previous inconsistent decisions from judges of co-ordinate jurisdiction, as a matter of precedent the second of those decisions should be followed in the absence of cogent reasons to the contrary.

Updates to this page

Published 31 January 2023