MK V Her Majesty's Revenue and Customs (TC): [2018] UKUT 238 (AAC).

Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 18 July 2018.

From:
HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
Published
24 August 2018
Categories:
Tax credits and family credit
Sub-categories:
Tax credits and family credit - other and Tribunal procedure and practice - tribunal jurisdiction
Judges:
Wikeley, N
Decision date:
18 July 2018

Read the full decision in .

Judicial Summary

Date of claim for tax credits by claimant who had applied for asylum and been recognised as refugee - whether telephone request for tax credits claim form amounted to a claim for tax credits - regulation 5 of TC (Claims and Notifications) Regs 2002, CTC/31/2006 and ZM v HMRC (TC) [2014] AACR 17 considered

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Published 24 August 2018
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