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.
Read the full decision in .
Judicial Summary
Whether claimant entitled to tax credits as single person - whether claimant “living together as husband and wife� - consideration of the “signposts� and parties� intentions, and how those intentions may change over time