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
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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