HO v Her Majesty's Revenue and Customs (TC): [2018] UKUT 105 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Wright on 16 March 2018.

From:
HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
Published
12 April 2018
Categories:
Tax credits and family credit, Tribunal procedure and practice
Sub-categories:
Tax credits and family credit - other, Tribunal procedure and practice - tribunal jurisdiction
Judges:
Wright, S
Decision date:
16 March 2018

Read the full decision in CTC/865/2016.

Judicial Summary

whether decision made under section 16 or section 18 of Tax Credits Act 2004 (TCA) – implementation of FtT decisions by HMRC – whether further HMRC decision called for – superior status of FtT decisions and how take effect under the TCA– changing of FtT decisions by HMRC.

Updates to this page

Published 12 April 2018
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