AC v Her Majesty's Revenue and Customs (TC): [2018] UKUT 233 (AAC).

Upper Tribunal Administrative Appeals Chamber decision by Judge Poynter on 12 July 2018.

From:
HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
Published
24 August 2018
Categories:
Tribunal procedure and practice
Judges:
Poynter, R
Decision date:
12 July 2018

Read the full decision in .

Judicial Summary

FTT decisions on appeals against decisions made under s.16 Tax Credits Act should be phrased in terms of “amending� or “terminating� an “award�, not in terms of “entitlement� to tax credits. Such decisions should not replicate HMRC’s computer “workaround� under which s.16 decisions that should terminate an award from the outset or amend it by reducing it to nil are implemented by making an award of tax credits for a single day.

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Published 24 August 2018
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