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.

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 10 December 2021

• Categories: Tax credits and family credit
• Sub-categories: Tax credits and family credit - other
• Judges: Mitchell, E
• Decision date: 15 July 2021

Read the full decision in CTC/2193/2019.

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).

Published 10 December 2021