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.
New tax credits Upper Tribunal decision (24 February 2017): CTC/5443/2014 - It is not possible to rely on reg 7D (4 week run-on) to meet the condition in reg 5(3) (maternity leave etc.) of having been engaged in qualifying remunerative work immediately before the beginning of the period >> More tax credit case law
New consultation (23 February 2017): the Work and Pensions Committee has launched an inquiry into Universal Credit.
New child benefit Upper Tribunal decision (1 February 2017): CF/393/2016 and CF/1375/2016 - Whether person formerly engaged in genuine and effective self-employment is in a position to take advantage of the ECJ's decision in C-507/12 Saint-Prix / whether claimant was disqualified from child benefit on the ground that she lacked a qualifying right to reside >> More child benefit case law
New universal credit regulations (27 January 2017): Welfare Reform Act 2012 (Commencement No. 11, 13, 16, 22, 23 and 24 and Transitional and Transitory Provisions (Modification)) Order 2017 (SI.No.57/2017) provides for the further roll out of universal credit between February and April 2017 >> More universal credit regulations
New tax-free childcare legislation (19 January 2017): Small Charitable Donations and Childcare Payments Act 2017 >> More tax-free childcare statutes