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.

Read the full decision in CTC/2892/2017.

Judicial Summary

Whether claimant entitled to tax credits as single person - whether claimant “living together as husband and wife” - consideration of the “signposts” and parties’ intentions, and how those intentions may change over time

Updates to this page

Published 26 July 2018