UA v Her Majesty's Revenue and Customs (TC): [2019] UKUT 113 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 2 April 2019 .

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 2 May 2019

• Categories: Marriage, civil partnerships and living together, Tax credits and family credit, Tribunal procedure and practice
• Sub-categories: Marriage, civil partnerships and living together - joint claims, Tax credits and family credit - couples and joint claims, Tribunal procedure and practice - evidence
• Judges: Wikeley, N
• Decision date: 2 April 2019

Read the full decision in CTC/2349/2018

Judicial Summary

Tax credits - Claim by married woman as a single person - Whether separated in circumstances such that separation likely to be permanent (TCA 2002 s.3(5A)(a)) - FTT direction addressed to claimant that husband attend as a witness - Adverse inference drawn when husband failed to attend - Importance of assessing evidence in its cultural context - Attitudes towards separation and divorce within a Muslim community where married couple also first cousins

Published 2 May 2019