JQ v Her Majesty's Revenue and Customs (TC): [2020] UKUT 340 (AAC)

Upper Tribunal Administrative Appeals Chamber decision of Judge Jones on 18 June 2020

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 4 December 2020

• Categories: Tax credits and family credit
• Sub-categories: Tax credits and family credit - other
• Judges: Jones, R
• Decision date: 18 June 2020

Read the full decision in .

Judicial Summary

Tax Credits 바카라 사이트� Child Tax Credit - no valid claim for capital allowance by the time Her Majesty바카라 사이트檚 Revenue and Customs made its decision on his entitlement to tax credits - not operating or carrying on any overseas property business at the time of the decision and expenditure on a property could not constitute a permissible capital allowance - Regulation 3(8) of the Tax Credits (Definition and Calculation of Income) Regulations 2002 - s.120 of the Income Tax Act 2007 (바카라 사이트淚TA 2007바카라 사이트�) 바카라 사이트� s. 263 & 265 Income Tax (Trading and Other Income) Act 2005 - s.3 of the Capital Allowances Act 2001 바카라 사이트� appeal dismissed - FTT correct to find that no reduction should have been made from Appellant바카라 사이트檚 income for property purchased in Ghana when entitlement to tax credits was assessed.

Published 4 December 2020