RJ v. Her Majesty's Revenue and Customs; Her Majesty's Revenue and Customs v. RJ: [2021] UKUT 40 (AAC)

Upper Tribunal Administrative Appeals Chamber decision of Judge West on 15 February 2021

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 7 April 2021

• Categories: Tax credits and family credit
• Sub-categories: Tax credits and family credit - couples and joint claims
• Judges: West, M
• Decision date: 15 February 2021

Read the full decision in CTC/2649/2019 & CTC/392/2020.

Judicial Summary

Tax credits couples and joint claims – death of spouse - construction of section 3 of Tax Credits Act 2002 – whether claimant subject to unlawful discrimination under Human Rights Act 1998 on basis of status as widower - effect of regulation 15(3) of Tax Credits (Claims and Notifications) Regulations 2002 - whether appeal lapsed and effect of lapse on appeal to Upper Tribunal – whether Her Majesty’s Revenue and Customs entitled to withdraw erroneous concession

Published 7 April 2021