W v Her Majesty's Revenue and Customs (TC): [2020] UKUT 239 (AAC)

Upper Tribunal Administrative Appeals Chamber decision of Judge Mitchell on 23 July 2020.

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 7 September 2020

• Categories: Tax credits and family credit and Universal Credit
• Sub-categories: Tax credits and family credit - other
• Judges: Mitchell, E
• Decision date: 23 July 2020

Read the full decision in CTC/1221/2019.

Judicial Summary

When a person who re-claims a tax credit avoids the general prohibition on new claims for tax credits; that prohibition being part of the scheme for implementing Universal Credit.

Published 7 September 2020