VO v Her Majesty's Revenue and Customs (TC): [2017] UKUT 343 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 18 August 2017.

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 14 September 2017

• Categories: Tax credits and family credit, Tribunal procedure and practice
• Sub-categories: Tax credits and family credit - deductions and income assessments, Tribunal procedure and practice - evidence
• Judges: Wikeley, N
• Decision date: 18 August 2017

Read the full decision in CTC/982/2017.

Judicial Summary

Whether claimant entitled to tax credits - whether information provided in response to HMRC enquiry - challenge to HMRC disentitlement decision under s.18 TCA 2002 - need for FTT to scrutinise HMRC case with ‘studied scepticism’.

Published 14 September 2017