Tax Credits: Judgments of the higher courts
In this section you will find all tax credits judgments of the higher courts -
Commission v United Kingdom EUECJ C-308/14 (14 June 2016) - Judgment from the Court of Justice of the European Union that finds that indirect discrimination is justified in the UK right to reside test for child benefit and child tax credit
Humphreys v Revenue and Customs  UKSC 18 (16 May 2012) - Supreme Court judgment that considers whether refusal of child tax credit to substantial minority carer is discriminatory under the European Convention on Human Rights.
Humphreys v Revenue and Customs  EWCA Civ 56 (11 February 2010) - Court of Appeal considers whether refusal of child tax credit to substantial minority carer is discriminatory under the Human Rights Convention.
Regina v Rajeshree Parmer  EWCA Crim 979 (24 March 2006) - Court of Appeal considers whether potential working tax credit offset relevant when sentencing a claimant convicted of benefit fraud.
Taylor v Commissioners of the Inland Revenue (2004) EWCA Civ 174 (20 February 2004) - Court of Appeal judgment in relation to disregarding bank holidays in calculating average hours worked.
Updated 6 July 2016
Last reviewed 6 July 2016