tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions Administrative appeals tribunal decisions categorised as Tax credits and family credit 2025-03-10T14:09:19+00:00 HM Government tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/ird-v-his-majestys-revenue-and-customs-tc-2025-ukut-061-aac 2025-03-10T14:09:19+00:00 IRD -v- His Majesty's Revenue & Customs (TC): [2025] UKUT 061 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Church on 13 February 2025 tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/r-swansea-city-council-education-tribunal-for-wales-and-another-2024-ukut-00439-aac 2025-01-20T16:06:15+00:00 R(Swansea City Council) Education Tribunal for Wales and another: [2024] UKUT 00439 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Wright on 19 December 2024 tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/his-majestys-revenue-and-customs-v-the-secretary-of-state-for-work-and-pensions-and-sa-tc-2022-ukut-350-aac 2023-11-24T16:35:18+00:00 His Majesty's Revenue & Customs v »Ê¹ÚÌåÓýapp Secretary of State for Work and Pensions and SA (TC): [2022] UKUT 350 (AAC) ; [2023] AACR 4 Upper Tribunal Administrative Appeals Chamber decision by Judges Wright, Markus KC and West on 20th December 2022. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/ki-v-secretary-of-state-for-work-and-pensions-2023-ukut-212-aac 2023-10-09T16:35:23+01:00 KI v HM Revenue and Customs (TC): [2023] UKUT 212 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Hemingway on 23 August 2023. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/gl-v-his-majestys-revenue-and-customs-2023-ukut-100-aac 2023-07-26T12:34:50+01:00 GL v His Majesty's Revenue & Customs: [2023] UKUT 100 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Buley on 13 April 2023. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/his-majestys-revenue-and-customs-v-as-tc-2023-ukut-67-aac 2023-03-29T16:48:06+01:00 His Majesty's Revenue and Customs v AS (TC): [2023] UKUT 67 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 13 March 2023. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/his-majestys-revenue-and-customs-v-secretary-of-state-for-work-and-pensions-and-gs-tc-2023-ukut-9-aac 2023-01-31T12:08:04+00:00 His Majesty's Revenue and Customs v Secretary of State for Work and Pensions and GS (TC): [2023] UKUT 9 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge West on 4 January 2023. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/ab-v-her-majestys-revenue-and-customs-tc-2021-ukut-328-aac 2022-10-06T10:53:11+01:00 AB v Her Majesty's Revenue and Customs (TC) [2021] UKUT 328 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Scolding on 13 December 2021 tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/her-majestys-revenue-and-customs-v-springer-no-2-tc-2022-ukut-246-aac 2022-10-03T12:44:15+01:00 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. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/her-majestys-revenue-and-customs-v-rs-tc-2021-ukut-310-aac 2022-01-05T16:02:34+00:00 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. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/her-majestys-revenue-and-customs-v-ab-tc-2021-ukut-209-aac 2021-12-10T10:25:56+00:00 Her Majesty's Revenue and Customs v AB (TC): [2021] UKUT 209 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Mitchell on 15 July 2021. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/her-majestys-revenue-and-customs-v-ed-tc-2021-ukut-195-aac 2021-09-06T11:52:33+01:00 Her Majesty's Revenue and Customs v ED (TC): [2021] UKUT 195 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Rowland on 27 July 2021. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/jw-v-her-majesty-s-revenue-and-customs-tc-2019-ukut-114-aac 2021-08-17T13:53:46+01:00 JW v Her Majesty's Revenue and Customs (TC): [2019] UKUT 114 (AAC) : [2019] AACR 23 Upper Tribunal Administrative Appeals Chamber decision by Judge Poole on 25 March 2019. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/r-v-hmrc-and-kirklees-metropolitan-borough-council-hb-and-tc-2020-ukut-379-aac 2021-07-19T10:19:19+01:00 R v HMRC and Kirklees Metropolitan Borough Council (HB & TC): [2020] UKUT 379 (AAC) Upper Tribunal Administrative Appeals Chamber decision of Judge Hemingway on 24 January 2020. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/rj-v-her-majestys-revenue-and-customs-her-majestys-revenue-and-customs-v-rj-2021-ukut-40-aac 2021-04-07T10:15:35+01:00 RJ v. Her Majesty's Revenue and Customs; Her Majesty's Revenue and Customs v. RJ: [2021] UKUT 40 (AAC) Upper Tribunal Administrative Appeals Chamber decision of Judge West on 15 February 2021 tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/jq-v-her-majesty-s-revenue-and-cusoms-tc-2020-ukut-340-aac 2020-12-04T14:05:15+00:00 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 tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/w-v-her-majesty-s-revenue-and-customs-tc-2020-ukut-239-aac 2020-09-07T12:20:29+01:00 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. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/ab-v-her-majesty-s-revenue-and-customs-tc-2019-ukut-410-aac 2020-03-12T12:53:18+00:00 AB v Her Majesty's Revenue and Customs (TC): [2019] UKUT 410 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge May, QC on 6 December 2019. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/nn-v-her-majesty-s-revenue-and-customs-tc-2019-ukut-386-aac 2020-01-16T12:11:39+00:00 NN v Her Majesty's Revenue and Customs (TC): [2019] UKUT 386 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 10 December 2019. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/as-v-commissioners-for-her-majesty-s-revenue-and-customs-tc-2017-ukut-361-aac 2019-12-24T13:42:51+00:00 AS v Commissioners for Her Majesty's Revenue and Customs (TC): [2017] UKUT 361 (AAC) : [2018] AACR 14 Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 5 September 2017. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/om-v-her-majesty-s-revenue-and-customs-2019-ukut-263-aac 2019-10-03T09:16:37+01:00 OM v Her Majesty's Revenue and Customs: [2019] UKUT 263 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Hemingway on 27 August 2019. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/ua-v-her-majesty-s-revenue-and-customs-tc-2019-ukut-113-aac 2019-05-02T15:43:14+01:00 UA v Her Majesty's Revenue and Customs (TC): [2019] UKUT 113 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 2 April 2019 . tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/jl-v-her-majesty-s-revenue-and-customs-tc-2019-ukut-94-aac 2019-04-11T11:49:06+01:00 JL v Her Majesty's Revenue and Customs (TC): [2019] UKUT 94 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Levenson on 15 March 2019. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/c-v-her-majesty-s-revenue-customs-tc-2019-ukut-69-aac 2019-04-09T12:52:27+01:00 C v Her Majesty's Revenue & Customs (TC):[2019] UKUT 69 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Mitchell on 20 February 2019 tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/ah-v-her-majesty-s-revenue-and-customs-tc-2019-ukut-5-aac 2019-02-22T14:37:48+00:00 AH v Her Majesty's Revenue and Customs (TC): [2019] UKUT 5 (AAC) Upper Tribunal Administrative Appeals Chamber decision of Judge Wikeley on 9 January 2019 tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/abm-v-her-majesty-s-revenue-and-customs-tc-2018-ukut-317-aac 2018-11-14T11:25:18+00:00 ABM v Her Majesty's Revenue and Customs (TC): [2018] UKUT 317 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge West on 25 September 2018 tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/ag-v-1-her-majesty-s-revenue-and-customs-2-ag-tc-2018-ukut-318-aac 2018-10-09T10:32:13+01:00 AG v 1. Her Majesty's Revenue and Customs, 2. AG (TC): [2018] UKUT 318 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 25 September 2018. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/her-majesty-s-revenue-and-customs-v-ld-tc-2018-ukut-306-aac 2018-10-09T09:52:20+01:00 Her Majesty's Revenue and Customs v LH (TC): [2018] UKUT 306 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 18 September 2018 tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/ls-and-rs-v-commissioners-for-her-majesty-s-revenue-and-customs-tc-2017-ukut-257-aac 2018-10-04T14:37:16+01:00 LS and RS v Commissioners for Her Majesty's Revenue and Customs (TC): [2017] UKUT 257 (AAC) ; [2018] AACR 2 Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs, Judge Markus and Judge Perez on 15 June 2017. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/mk-v-her-majesty-s-revenue-and-customs-tc-2018-ukut-238-aac 2018-08-24T11:42:42+01:00 MK V Her Majesty's Revenue and Customs (TC): [2018] UKUT 238 (AAC). Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 18 July 2018. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/em-v-her-majesty-s-revenue-and-customs-tc-2018-ukut-220-aac 2018-07-26T11:36:03+01:00 EM v Her Majesty's Revenue and Customs (TC): [2018] UKUT 220 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 02 July 2017. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/ho-v-her-majesty-s-revenue-and-customs-tc-2018-ukut-105-aac 2018-04-12T09:25:57+01:00 HO v Her Majesty's Revenue and Customs (TC): [2018] UKUT 105 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Wright on 16 March 2018. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/commissioners-for-her-majesty-s-revenue-and-customs-v-sj-tc-2018-ukut-83-aac 2018-04-04T08:54:11+01:00 Commissioners for Her Majesty's Revenue and Customs v SJ (TC): [2018] UKUT 83 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 16 March 2018. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/pw-v-her-majesty-s-revenue-and-customs-tc-2018-ukut-12-aac 2018-01-25T07:42:10+00:00 PW v Her Majesty's Revenue and Customs (TC): [2018] UKUT 12 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Poynter on 12 January 2018. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/iw-v-commissioners-for-her-majesty-s-revenue-and-customs-tc-2017-ukut-345-aac 2017-09-14T11:51:23+01:00 IW v Commissioners for Her Majesty's Revenue and Customs (TC): [2017] UKUT 345 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 21 August 2017. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/vo-v-her-majesty-s-revenue-and-customs-tc-2017-ukut-343-aac 2017-09-14T11:40:38+01:00 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. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/jf-v-her-majesty-s-revenue-and-customs-tc-2017-ukut-334-aac 2017-08-23T10:29:03+01:00 JF v Her Majesty's Revenue and Customs (TC): [2017] UKUT 334 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 10 August 2017. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/sp-v-her-majesty-s-revenue-and-customs-no-2-2017-ukut-329-aac 2017-08-15T09:11:14+01:00 SP v Her Majesty's Revenue and Customs (no 2): [2017] UKUT 329 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Levenson on 14 July 2017. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/mw-v-secretary-of-state-for-work-and-pensions-is-2017-ukut-291-aac 2017-07-25T09:02:10+01:00 MW v Secretary of State for Work and Pensions (IS): [2017] UKUT 291 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 13 July 2017. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/me-v-her-majesty-s-revenue-and-customs-tc-2017-ukut-227-aac 2017-06-13T08:57:37+01:00 ME v Her Majesty's Revenue and Customs (TC): [2017] UKUT 227 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Wright on 12 May 2017. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/vk-v-commissioners-for-her-majesty-s-revenue-and-customs-tc-2016-ukut-331-aac 2017-05-03T12:40:18+01:00 VK v Commissioners for HM Revenue and Customs (TC): [2016] UKUT 331 (AAC); [2017] AACR 3 Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs, Judge Wikeley and Judge Mitchell on 11 July 2016. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/vh-v-her-majesty-s-revenue-and-customs-tc-2017-ukut-128-aac 2017-04-03T07:58:18+01:00 VH v Her Majesty's Revenue and Customs (TC): [2017] UKUT 128 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 17 March 2017. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/md-v-her-majesty-s-revenue-and-customs-tc-2017-ukut-106-aac 2017-03-23T11:34:26+00:00 MD v Her Majesty's Revenue and Customs (TC): [2017] UKUT 106 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Hemingway on 8 March 2017. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/sa-v-commissioners-for-her-majesty-s-revenue-and-customs-tc-2017-ukut-90-aac 2017-03-15T08:53:50+00:00 SA v Commissioners for Her Majesty's Revenue and Customs (TC): [2017] UKUT 90 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 27 February 2017. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/ag-v-her-majesty-s-revenue-and-customs-tc-2017-ukut-67-aac 2017-02-24T08:50:55+00:00 AG v Her Majesty's Revenue and Customs (TC): [2017] UKUT 67 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Ward on 10 February 2017. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/pg-v-commissioners-for-her-majesty-s-revenue-and-customs-and-ng-2016-ukut-216-aac 2017-02-06T14:12:57+00:00 PG v Commissioners for HM Revenue and Customs and NG (TC): [2016] UKUT 216 (AAC); [2016] AACR 45 Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 4 May 2016. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/sp-v-her-majesty-s-revenue-and-customs-tc-2016-ukut-238-aac 2017-01-16T16:56:19+00:00 SP v HM Revenue and Customs (TC): [2016] UKUT 238 (AAC); [2016] AACR 46 Upper Tribunal Administrative Appeals Chamber decision by Judge Levenson on 17 May 2016. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/tm-v-her-majesty-s-revenue-and-customs-tc-2016-ukut-512-aac 2016-12-01T16:20:37+00:00 TM v HM Revenue and Customs (TC): [2016] UKUT 512 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 9 November 2016. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/dg-v-her-majesty-s-revenue-and-customs-and-eg-tc-2016-ukut-505-aac 2016-12-01T16:20:36+00:00 DG v HM Revenue and Customs and EG (TC): [2016] UKUT 505 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Wright on 7 November 2016. tag:www.gov.uk,2005:/administrative-appeals-tribunal-decisions/jy-v-her-majesty-s-revenue-and-customs-tc-2016-ukut-407-aac 2016-12-01T16:20:33+00:00 JY v HM Revenue and Customs (TC): [2016] UKUT 407 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Brunner on 9 September 2016.