ABM v Her Majesty's Revenue and Customs (TC): [2018] UKUT 317 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge West on 25 September 2018

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 14 November 2018

• Categories: Tax credits and family credit
• Sub-categories: Tax credits and family credit - couples and joint claims, Tax credits and family credit - disabled workers and Tax credits and family credit - other
• Judges: West, M
• Decision date: 25 September 2018

Read the full decision in CTC/3231/2016.

Judicial Summary

Working tax credit – disability element – entitlement under Case E or Case G – whether Case G covers situation where disability element was present in previous year’s assessment without consideration of whether or not that was a correct decision – whether a person who incorrectly had the disability element paid as part of WTC award for the preceding year satisfies the conditions of Case G in the current year – reg. 9(8) of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002

Published 14 November 2018