Her Majesty's Revenue and Customs v LH (TC): [2018] UKUT 306 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 18 September 2018

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 9 October 2018

• Categories: Tax credits and family credit
• Sub-categories: Tax credits and family credit - other
• Judges: Jacobs, E
• Decision date: 18 September 2018

Read the full decision in CTC/1276/2018.

Judicial Summary

Transition from tax credits to universal credit - claimant made a claim for universal credit by mistake - Secretary of State issued stop notice to Her Majesty’s Revenue and Customs - claimant later withdrew claim - nature of withdrawal and whether retrospective in effect.

Published 9 October 2018