Welcome to revenuebenefits

For access to the latest information on the range of HMRC ‘products’ including tax credits, child benefit and guardian’s allowance, national minimum wage and tax-free childcare .... as well as information and guidance on the transition from tax credits to universal credit.


Latest updates

New universal credit regulations (4 October 2017) - Welfare Reform Act 2012 (Commencement No. 17, 19, 22, 23 and 24 and Transitional and Transitory Provisions (Modification)) Order 2017 (SI.No.952/2017) sets out the full service expansion between October 2017 and January 2018 >> More universal credit legislation

New universal credit regulations in Northern Ireland (25 September 2017): Welfare Reform (Northern Ireland) Order 2015 (Commencement No. 8 and Transitional and Transitory Provisions) Order 2017 (SR.No.190/2017) - This Order brings into force provisions of the Welfare Reform (Northern Ireland) Order 2015 (SI.No.2006/2015) that relate to the introduction of universal credit in Northern Ireland and the abolition of income related employment and support allowance and income-based jobseeker’s allowance >> More on the transition to universal credit in Northern Ireland

New universal credit case law (22 September 2017): CUC/166/2017 - Secretary of State concedes that where an employer fails to notify earnings on time, a universal credit award may be adjusted to make appropriate amendments >> More universal credit case law

New tax credits judgment (21 September 2017): CTC/2861/2016 - Regulation 13 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 must be read in order not to deprive a claimant of social advantage in EU law >> More tax credit case law

New universal credit-related regulations in Northern Ireland (21 September 2017): Welfare Reform and Work (Northern Ireland) Order 2016 (Commencement No. 3) Order 2017 (SR.No.166 /2017) brings into force provisions in the Welfare Reform and Work (Northern Ireland) Order 2016 relating to loans for mortgage interest; a provision which removes the ability for the limited capability for work element to be paid to universal credit claimants; a provision which makes changes to the work-related requirements which apply to certain responsible carers in universal credit >> More on the transition to universal credit in Northern Ireland

New tax credits judgment (20 September 2017): CTC/862/2017 - Amendments made by the Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2015 do not apply to previous tax years >> More tax credit case law

New tax credits judgment (19 September 2017): CTC/982/2017 - Whether information provided in response to HMRC enquiry - challenge to HMRC disentitlement decision under s.18 TCA 2002 - need for the tribunal to scrutinise HMRC case with ‘studied scepticism’ >> More tax credit case law

New tax credits judgment (23 August 2017): CTC/585/2017 - Considers issues relating to self employment for working tax credit purposes, including whether claimant’s trade was 'on a commercial basis', 'with a view to the realisation of profits' and 'regular and organised' >> More tax credit case law

New tax credits judgment (16 August 2017): CTC/3617/2016 - Matters to consider when tribunals exercise discretion to set or alter the level of a tax credit penalty >> More tax credit case law

 

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revenuebenefits is a partnership between the Low Incomes Tax Reform Group and Lasa.

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