SA v HM Revenue and Customs (TC): [2016] UKUT 63 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Gray on 31 December 2015.

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 1 December 2016

• Categories: Tax credits and family credit, Tribunal procedure and practice
• Sub-categories: Tribunal procedure and practice - evidence, Tribunal procedure and practice - lapsing of appeals, Tribunal procedure and practice - tribunal practice
• Judges: Gray, P
• Decision date: 31 December 2015

Read the full decision in CTC/1514/2015.

Judicial Summary

Tax credits: approach of HMRC and Tribunal to section 16 determinations.

Tribunal practice.

Published 1 December 2016