Her Majesty's Revenue and Customs v RS (TC): [2021] UKUT 310 (AAC)
Upper Tribunal Administrative Appeals Chamber decision by Judge Poynter on 3 December 2021.
Read the full decision in:
Judicial Summary
Tax credits—Other—Welfare Reform Act 2012 (Commencement No.23 and Transitional and Transitory Provisions) Order 2015 (SI 2015/634)—Article 7(6)—Circumstances in which a person for whom tax credits have not been abolished may make a fresh claim for tax credits
Universal credit—Other—Welfare Reform Act 2012 (Commencement No.23 and Transitional and Transitory Provisions) Order 2015 (SI 2015/634)—Article 7(6)—Circumstances in which a person for whom tax credits have not been abolished may nevertheless only claim universal credit
Tribunal procedure and practice (including Upper Tribunal)—Leave/permission to appeal—Whether the First-tier Tribunal has power to give permission to appeal to the UT against a decision and, at the same time, refer the matter to the Upper Tribunal under Tribunals, Courts and Enforcement Act