OM v Her Majesty's Revenue and Customs: [2019] UKUT 263 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Hemingway on 27 August 2019.

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 3 October 2019

• Categories: Tax credits and family credit
• Sub-categories: Tax credits and family credit - other
• Judges: Hemingway, M
• Decision date: 27 August 2019

Read the full decision in CTC/2494/2018.

Judicial Summary

Actual profitability and a certain level of regular financial transactions are not essential to the definition of “self-employed” for the purposes of entitlement to working tax credit.

Published 3 October 2019