Her Majesty's Revenue and Customs v RS (TC): [2021] UKUT 310 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Poynter on 3 December 2021.

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Judicial Summary

Tax credits바카라 사이트”Other바카라 사이트”Welfare Reform Act 2012 (Commencement No.23 and Transitional and Transitory Provisions) Order 2015 (SI 2015/634)바카라 사이트”Article 7(6)바카라 사이트”Circumstances in which a person for whom tax credits have not been abolished may make a fresh claim for tax credits

Universal credit바카라 사이트”Other바카라 사이트”Welfare Reform Act 2012 (Commencement No.23 and Transitional and Transitory Provisions) Order 2015 (SI 2015/634)바카라 사이트”Article 7(6)바카라 사이트”Circumstances in which a person for whom tax credits have not been abolished may nevertheless only claim universal credit

Tribunal procedure and practice (including Upper Tribunal)바카라 사이트”Leave/permission to appeal바카라 사이트”Whether the First-tier Tribunal has power to give permission to appeal to the UT against a decision and, at the same time, refer the matter to the Upper Tribunal under Tribunals, Courts and Enforcement Act

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Published 5 January 2022