Her Majesty's Revenue and Customs v RS (No 2) (TC): [2022] UKUT 246 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 9 September 2022.

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 3 October 2022

• Categories: Tax credits and family credit and Universal Credit
• Sub-categories: Tax credits and family credit - other
• Judges: Wikeley, N
• Decision date: 9 September 2022

Read the full decision in .

Judicial Summary

NOTE: This decision determines the outstanding matters that arise for decision following the Upper Tribunal바카라 사이트檚 earlier (and in part set aside) decision in HMRC v RS [2021] UKUT 310 (AAC) with the original case reference CTC/1514/2020:

Tax credits바카라 사이트擮ther바카라 사이트擶elfare Reform Act 2012 (Commencement No.23 and Transitional and Transitory Provisions) Order 2015 (SI 2015/634)바카라 사이트擜rticle 7(6)바카라 사이트擟ircumstances in which a person for whom tax credits have not been abolished may make a fresh claim for tax credits

Universal credit바카라 사이트擮ther바카라 사이트擶elfare Reform Act 2012 (Commencement No.23 and Transitional and Transitory Provisions) Order 2015 (SI 2015/634)바카라 사이트擜rticle 7(6)바카라 사이트擟ircumstances in which a person for whom tax credits have not been abolished may nevertheless only claim universal credit

Published 3 October 2022