SK v Commissioners for Her Majesty’s Revenue and Customs and Secretary of State for Work and Pensions (UC): [2022] UKUT 10 (AAC)
Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 19 January 2022.
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Judicial Summary
Universal credit - transition from tax credit - regulation 8 of the Universal Credit (Transitional Provisions) Regulations 2014 - basic condition in section 4(1)(c) of the Welfare Reform Act 2012 - is to be read for transitional purposes without reference to the qualifying regulations made under section 4(5)(a).