JF v Her Majesty's Revenue and Customs (TC): [2017] UKUT 334 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 10 August 2017.

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 23 August 2017

• Categories: Remunerative work and Tax credits and family credit
• Sub-categories: Remunerative work - engaged in work, Remunerative work - expectation of payment and Tax credits and family credit - other
• Judges: Wikeley, N
• Decision date: 10 August 2017

Read the full decision in CTC/585/2017.

Judicial Summary

New definition of “self-employed” for working tax credit - Painter and decorator started working as sole trader - Whether claimant’s trade was “on a commercial basis”, “with a view to the realisation of profits” and “regular and organised” - Non-charged out hours essential for business may need to be considered - Importance of being realistic about small sole traders and their audit trails

Published 23 August 2017