Tax Credits & Related Caselaw (Chronological)

Tax credits & related Caselaw (chronological)

1. CIS/995/2004 reported as R (IS) 3/05- whether online application constitutes a claim
2. CIS/1064/2004 – deemed income from CTC
3. CSG/607/2004 - meaning of "child tax credit payable at a rate higher than the family element"
4. CSIS/724/2004 -proper interpretation of "child tax credit payable at a higher rate than the family element
5. CTC/2090/2004 - Tribunal's failure to summon wife to give evidence not in breach of duty to act inquisitorially
6. CTC/2576/2004(paper only) – HMRC could not produce actual decision made – referred back to HMRC
7. CTC/3059/2004(paper only)- couples living together as husband and wife – it is appropriate to use guidance in caselaw from other benefits
8. CTC/3864/2004 – living together as husband and wife, joint claim required
9. CTC/4390/2004 - procedures to be applied where there are competing claims for child tax credit

1. CH/1450/2005 - Overpaid tax credits as income for HB/CTB purposes
2. CSTC/326/2005 - Whether bar on back-dating of CTC for claimants with applicable amounts for children is ultra vires
3. CTC/643/2005 reported as R (TC) 1/06 - whether entitlement to DLA on any day of tax year sufficient
4. CTC/1630/2005 reported as R (TC) 2/06 - trial separation - whether “likely to be permanent”
5. CTC/2612/2005 - a non-appellant joint claimant for tax credits has a right to a fair hearing
6. CTC/2662/2005 (heard together with CTC/3981/2005) – scope of appeal rights
   
7. CSTC/76/2006 - the same individual in a couple must satisfy the 3 conditions required to qualify for a disability element
8. CSTC/724/2006 reported as R(TC)1/07 - claims by couples and single persons are mutually exclusive
9. CTC/0031/2006 - adequacy of judicial review as a remedy
10. CTC/1594/2006 - severe disability element - three months time limit for notifying award of qualifying benefit (old rules)
11. CTC/2103/2006 (paper only) – working hours - no set method to average; common sense
12. CTC/2113/2006 - Calculation of income and expenses in tax credits cases. Use of unofficial vocabulary by HMRC in tax credits case
13. R v Rajeshee Parmer [2006] EWCA Crim 979 – potential WTC offset relevant when sentencing a claimant convicted of benefit fraud

1. CIS/0647/2007 – Whether overpaid tax credits counts as income for benefit purposes: yes
2. CTC1686/2007 (paper only) – competing claims – no discretion to split award
3. CIS/1813/2007 Whether overpaid tax credits counts as income for benefit purposes: not if notified HMRC
4. CTC/2270/2007 reported as R(TC) 1/08; income earned by partner before they became a couple is relevant to entitlement after becoming a couple
5. CTC/3646/2007 (paper only); fees paid in respect of compulsory education ar not relevant childcare charges
6. R1/07 (TC)(T) NI case aka C1/05-06(TC)(T) – requirement for childcare to be registered does not discriminate against disabled child
   
7. CTC/244/2008 work in expectation of payment
8. CSTC/475/2008 main responsibility test, school hours
9. CTC/591/2008 backdating of claims- practice of accepting protective claims early- no power to allow late claims to be backdated. Tribunal has no jurisdiction under Race Relations Act.
10. CTC/2608/2008 Payment of Child Tax Credit to principal carer only is not discriminatory – Appeal to Supreme Court pending
11. CTC/2878/2008 Whether backdating of disability element of child tax credit to date of DLA claim requires notification of fact that DLA claim made (old rules).
12. CTC/3692/2008 adjudication of claims following grant of asylum – deduction for asylum support
13. CIS/2761/2008 when working tax credit is to be taken into account for income support. Importance of distinguishing awards of tax credit and entitlement to tax credit

1. CTC/0414/2009 (CF/0084/2009) Entitlement following grant of asylum dates back to earliest claim for asylum
2. CSIS/55/2009 "Remunerative work” Effect of Parallel HMRC Decision.
3. CTC/1699/2009 whether income for a full tax year properly taken into account in calculating entitlement of a couple who separate during the year
4. CTC/1518/2009 whether education outside UK counts for linking treatment
5. CTC/1180/2009 Whether the conditions of entitlement to the 50 Plus element involve unjustified discrimination against migrant workers
6. CIS 2343/2009 -meaning of "child tax credit payable at a rate higher than the family element”
   
7. [2010] UKUT 323 (AAC) whether CTC payable to parent in EC country
8. [2010] UKUT 483 (AAC) telephone claim for DLA adequate notification of change of circumstances for child tax credit purposes (old rules)
9. [2010] UKUT 400 (AAC) Responsible for child and child care credits- Proper application of "main responsibility" test.
   
10. [2011] UKUT 199 (AAC) Whether a decision that no claim made is appealable
11. [2011] UKUT 242 (AAC)LA error in processing TC info
12. [2011] UKUT467 (AAC) married couple - Incapacity benefit recipient entitled to claim family benefits despite residence condition
    
13. [2012] UKUT 322 (AAC) reported as [2012] AACR 18 Whether CTC is a supplement to retirement pension under EC law; payable in Iceland
14. [2012]UKUT 230(AAC) - Divorcing couple living under the same roof.
15. [2012] AACR 46 (UKSC) – indirect discrimination against minority carers
16. [2012] UKUT386 (AAC) - Child Benefit - Dispute over whether earlier claim made and whether lost by HMRC - Evidence.
17. [2012] NICom 255 – notification of self-employment by declaring nil income – any further information on form not picked up when scanned but claimant should not be penalised for this.

1. [2013] NICom 73 – no further backdating possible but misleading info from DSDNI is genuine grievance and cause for ex-statutory payment
2. [2013] UKUT 24 (AAC) Child Benefit – responsibility for child – need to focus on who is actually caring for child and not solely on documents produced at HMRC request (left hand/right hand comment)
3. [2013] UKUT 151 (AAC) Whether child benefit payable in respect of nephew / nieces living outside GB and supported by claimant.
4. [2013] UKUT199 (AAC) - Power to extend time for appealing in tax credit cases.
5. [2013] UKUT 297 (AAC) - responsible for child and CTC - Tribunal must decide which parent has main responsibility where there is shared care
6. [2013] UKUT 325 (AAC) - Effect on claim where one member of the couple stops work and the other starts work. Effect of failure to disclose.
7. [2013] UKUT 444 (AAC) Except where it has a prior direction from the FTT authorising it not to do so, HMRC is required by law to serve its written appeal response on the appellant regardless of any "personal data" concerns it may have.
8. [2013] UKUT 484 (AAC) Childcare 4-week run-on and stopping work 4-weeks run-on are concurrent, not consecutive.
9. [2013] UKUT 519 (AAC) Award and entitlements decisions whether decision incorrect by reason of official error (disabled child element).
10. [2013] UKUT 0530 (AAC) notification of DLA for child – HMRC’s policy of retaining documents/transcripts for 5 years
11. [2013] UKUT 547 (AAC)NINo requirement and right to appeal.
12. [2013] UKUT 561 (AAC) 'normally living with test' - terms of residence order under Children Act 1989 not decisive.
13. [2013] UKUT 631 (AAC) married couple may be separated in circumstances that are likely to be permanent even if in same household.
    
14. [2014] UKUT 158 (AAC) Right of appeal if claim rejected by HMRC
15. [2014] UKUT 182 (AAC) HMRC duty to produce documents does not extend to prepare a submission but other measures see para 4(4)
16. [2014] UKUT 221 (AAC) Backdating WTC where claimant receives disability benefit – even if otherwise eligible for WTC.
17. [2014] UKUT 251 (AAC) Ordinary residence in UK while working in Spain – claimant not absent for more than 8 weeks at a time.
18. [2014] UKUT 272 (AAC) Main responsibility test - practice on appeal by unsuccessful parent - adding successful parent to a respondent.
19. [2014] UKUT 383 (AAC) Undisclosed partners – inadequate indication of what evidence required – could not reasonably be expected to provide it – no adverse inference
20. [2014] UKUT 533 (AAC) Main responsibility test – no backdating or overpayment prior to date test applied
21. [2014] UKUT 543 (AAC) Undisclosed partners – HMRC must show reasonable grounds to revise decision under section 16
    
22. [2015] UKUT 81 (AAC) Late appeals – HMRC can accept a late appeal made before 1 April 2013 – tribunal’s duty and human rights
23. [2015] UKUT 166 (AAC) ‘Foundation learning’ included in definition of FTNAE or approved training
24. [2015] UKUT 192 (AAC) Undisclosed partners – onus on HMRC to justify re-opening award
25. [2015] UKUT 198 (AAC) Undisclosed partners – HMRC failure to produce documents Kafka
26. [2015] UKUT 286 (AAC) Passporting - mere receipt of IB sufficient for disabled worker element (even if overpaid)
27. [2015] UKUT 303 (AAC) HMRC decision has so little coherence or connection to legal powers as not to amount to a decision
28. [2015] UKUT 317 (AAC) Remunerative work – street entertainer self –employed (old definition)
29. [2015] UKUT 345 (AAC) Official error disabled child element – claimant contribution if failure to correct HMRC error
30. [2015] UKUT 369 (AAC) Undisclosed partner - appeal responses should have complied with Tribunal Procedure Rules
31. [2015] UKUT 394 (AAC) Undisclosed partner – HMRC & FTT failed to deal with clear evidence of single parent status
32. [2015] UKUT 407 (AAC) single/couple living under same roof – inadequate submission
33. [2015] UKUT 397 (AAC) Undisclosed partners – plausibility – inappropriate to apply standard of ‘reasonable person’
34. [2015] UKUT 490 (AAC) Undisclosed partners – burden of proof on termination of existing claim is on HMRC, shared care and presumption
35. [2015] UKUT 507 (AAC) Undisclosed partners - Joint financial arrangements - "financial footprint"
36. [2015] UKUT 580 (AAC) Undisclosed partners – no evidence – claimant unable to attend due to illness - penalty overturned
37. [2016] UKUT 45 (AAC) No longer treated as in remunerative work on ESA after 28 weeks of SSP
38. [2016] UKUT 47 (AAC) Duty of HMRC to notify when final decision made, main responsibility test – no overpayment where both claimants paid but decisions not revised
39. [2016] UKUT 98 (AAC) Undisclosed partners - financial footprint – complete failure to ask necessary questions;Arriving late at tribunal
40. [2016] UKUT 79 (AAC) Self-employed expectation of payment; use of hindsight
41. [2016] UKUT 63 (AAC) Reasonable grounds shown for childcare investigation
42. [2016] UKUT 118 (AAC)HMRC admits official error, mishandling of appeals
43. [2016] UKUT 216 (AAC) Main responsibility test overview: time alone not determinative
44. [2016] UKUT 252 (AAC) Unauthorised employment does not count for right to reside, and self-employment not genuine and effective
45. [2016] UKUT 238 (AAC) SP v HMRC Penalties: correct approach
46. [2016] UKUT 331 (AAC) VK v HMRC First-tier tribunals could accept late appeals after all
47. [2016] UKUT 399 (AAC) RF v HMRC ‘Expectation of payment’; relationship between s16 & s18 decisions
48. [2016] UKUT 404 (AAC) NA v HMRC evidence of childcare costs; defective decision
49. [2016] UKUT 407 (AAC) JY v HMRCWhether an appeal under s16 Tax Credits Act lapses when a decision under s18 is made. Lapsing
50. [2016] UKUT 441 (AAC) SK v HMRCChild care costs; Failure by HMRC to produce all relevant evidence on appeal
51. [2016] UKUT 505 (AAC) DG v HMRC"SLAN ("Statement Like an Award Notice") is not appealable"
52. [2016] UKUT 512 (AAC) TM v HMRC"Statement Like an Award Notice" (SLAN) issued by HMRC treated as section 18 decision to ensure Tribunal has jurisdiction to address claimant's grievance
53. NB-v-HMRC (TC) [2016] NICom 47Provision of child care outside UKnot eligible under domestic legislation but refusal would contravene EU law
54. KD-v-HMRC (TC) [2016] NICom 56LTAHAW test cannot apply to persons who are married to each other
55. AG v HMRC[2017] UKUT 67Four-week run-on followed by maternity allowance – not treated as in work for latter period
56. SA v HMRC [2017] UKUT 90 (AAC)Married couple: continuing friendship and support do not necessarily indicate that a separation is likely not to be permanent
57. MD v HMRC [2017] UKUT 106 (AAC)Inadequacy of HMRC appeal response; childcare costs
58. VH v HMRC [2017] UKUT 128 (AAC)Claimant is responsible for checking childcare provider is registered
59. ME v HMRC [2017] UKUT 227 (AAC)‘Reasonable grounds’ for revising a decision & working hours; paid less than minimum wage
60. LS and RS v HMRC (TC): [2017] UKUT 257 (AAC)A section 16 appeal to the First-tier Tribunal lapses when a section 18 decision has been made.
61. JF v HMRC (TC) [2017] UKUT 0334 (AAC)New definition of self-employed
62. VO v HMRC [2017] UKUT 343 (AAC)Information provided by claimant lost or mislaid by HMRC; self-employment
63. IW v HMRC [2017] UKUT 345 (AAC) New self-employed definition came into force on 6 April 2015 and does not apply to previous tax years.