NN v Her Majesty's Revenue and Customs (TC): [2019] UKUT 386 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 10 December 2019.

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 16 January 2020

• Categories: Tax credits and family credit and Tribunal procedure and practice
• Sub-categories: Tax credits and family credit - other, Tribunal procedure and practice - fair hearing and Tribunal procedure and practice - statements of reasons
• Judges: Wikeley, N
• Decision date: 10 December 2019

Read the full decision in CTC/1937/2018.

Judicial Summary

Tax credits - Claim for Working Tax Credit (+ childcare costs) and Child Tax Credit - Case one of some 40 linked appeals, cases heard in tranches - Her Majesty’s Revenue and Customs argued that neither employment nor childcare provider was genuine - First-tier Tribunal’s credibility findings and appellate review.

Published 16 January 2020