Her Majesty's Revenue and Customs v AB (TC): [2021] UKUT 209 (AAC)
Upper Tribunal Administrative Appeals Chamber decision by Judge Mitchell on 15 July 2021.
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Judicial Summary
Withdrawal of a Universal Credit claim before the Department for Work and Pensions had issued a ‘stop notice’ for the purposes of regulation 8 of the Universal Credit (Transitional Provisions) Regulations 2014 meant that the claimant’s entitlement to tax credit was not terminated under regulation 8(2).