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 Upper Tribunal decision (2 December 2024) KL by MR v Secretary of State for Work and Pensions (UC) [2024] UKUT 392 (AAC) | UA-2023-000701-USTA - Student’s universal credit claim, which would have been successful under regulation 14 exception but for the DWP’s delay in completing a work capability assessment, was correctly refused by tribunal >> More universal credit case law
New Upper Tribunal decision (10 December 2024) GA v Secretary of State for Work & Pensions (UC) [2024] UKUT 380 (AAC) | UA-2024-000557-USTA - Refusal of universal credit unlawfully discriminated against claimant with pre-settled status who was unable to claim a 'Destitution Domestic Violence Concession' in 2022 >> More universal credit case law
New Court of Appeal decision (2 December 2024) Secretary of State for Work and Pensions v Versnick and Another | [2024] EWCA Civ 1454 - Court of Appeal holds that claimant could rely on social assistance benefits paid to his partner in order to demonstrate self-sufficiency where his presence did not increase entitlement >> More universal credit case law
New Upper Tribunal decision (7 November 2024) CK v Secretary of State for Work & Pensions | [2024] UKUT 331 (AAC) | UA-2024-000269-USTA - Need for there to be a causal relationship between the circumstances on which a request for universal credit backdating is based and subsequent delay in making the claim, and for the delay to have been reasonable >> More universal credit case law
New Upper Tribunal decision (28 October 2024) PHC v Secretary of State for Work & Pensions | [2024] UKUT 340 (AAC) | UA-2023-000802-USTA - Claim may be disallowed if identification is not authenticated according sections 1(1A) and 1(1B) of the Social Security Administration Act 1992 >> More universal credit case law
New Upper Tribunal decision (10 October 2024) SO v Secretary of State for Work & Pensions | [2024] UKUT 305 (AAC) | UA-2022-001601-USTA - Student’s unearned income for purposes of universal credit assessed as if maximum available student loan had not been reduced on account of Welsh Government maintenance grant >> More universal credit case law
New Upper Tribunal decision (19 September 2024) CD v Secretary of State for Work and Pensions | [2024] UKUT 256 (AAC) | UA-2023-000776-UHC - Regulations providing that only one of two separated parents may receive a housings costs element that takes into account a child for whom they have shared care are not discriminatory >> More universal credit case law
New Upper Tribunal decision (30 August 2024) Secretary of State for Work and Pensions v VB and another | [2024] UKUT 212 (AAC) | UA-2021-000531-USTA - Claimant had right to reside on basis of having taken sufficient steps towards setting up business to be considered self-employed or, alternatively, on basis of 'Brey' analysis of self-sufficiency >> More universal credit case law
New Northern Ireland Commissioner's decision (30 August 2024) DJ v Department for Communities | [2024] NICom21 | C4/24-25(UC) - Appeal tribunal proceedings that determined a WCA appeal in the absence of the claimant and without the UC50 questionnaire was procedurally unfair >> More universal credit case law
New Upper Tribunal decision (19 August 2024) RA v Secretary of State for Work and Pensions | [2024] UKUT 207 (AAC) | UA-2024-000333-USTA - Universal credit claimant’s failure to re-verify his identity did not give rise to overpayment from start of claim >> More universal credit case law
New Upper Tribunal decision (16 August 2024): MR v Secretary of State for Work and Pensions | [2024] UKUT 199 (AAC) | UA-2024-000145-ULCW - Tribunal erred in law by failing to adjourn paper hearing in order to allow the claimant an opportunity to respond to its concerns about his credibility >> More universal credit case law
New Upper Tribunal decision (24 July 2024): DR v Secretary of State for Work and Pensions (UC) | [2024] UKUT 196 (AAC) | UA-2023-000712-USTA - Compensation for injury to feelings in settlement of an employment tribunal claim is not 'compensation for personal injury' that can be disregarded as capital in the calculation of universal credit >> More universal credit case law
New Upper Tribunal decision (24 June 2024): Secretary of State for Work and Pensions v PC (UC) | [2024] UKUT 186 (AAC) | UA-2022-00316-USTA - EU national did not retain worker status for reasons including 'undue delay' of three months before making universal credit claim >> More universal credit case law
New Upper Tribunal decision (5 June 2024): AM v Secretary of State for Work and Pensions (UC) | [2024] UKUT 137 (AAC) | UA-2023-001439-USTA - Tribunal’s failure to apply temporary absence from GB disregard to claimant caught by Covid-19 travel restrictions amounted to error of law >> More universal credit case law
New universal credit regulations (29 May 2024): Social Security (State Pension Age Claimants: Closure of Tax Credits) (Amendment) Regulations (Northern Ireland) 2024 (SR.No.119/2024) - Make provision in relation to the transfer of people over state pension age in receipt of tax credits to either universal credit or pension credit in Northern Ireland, with transitional protection to prevent a reduction in benefit entitlement for eligible claimants at the point of transfer. >> More universal credit legislation
New universal credit regulations (29 May 2024): Welfare Reform Act 2012 (Commencement No. 31 and Savings and Transitional Provisions) (Amendment) Order 2024 (SR.No.118/2024) - Preserves existing protection for mixed-age couples in Northern Ireland on them being issued with a universal credit migration notice >> More universal credit legislation
New Upper Tribunal decision (22 May 2024): CU v Secretary of State for Work and Pensions (UC) | [2024] UKUT 32 (AAC) | UA-2023-1084-USTA - Tribunal considering claim for universal credit backdating from claimant with disability failed to consider whether hypothetical person in his circumstances could reasonably have been expected to make claim earlier >> More universal credit case law
New universal credit regulations (10 May 2024): Social Security (State Pension Age Claimants: Closure of Tax Credits) (Amendment) Regulations 2024 (SI.No.611/2024) - Make provision in relation to the transfer of people over state pension age in receipt of tax credits to either universal credit or pension credit, with transitional protection to prevent a reduction in benefit entitlement for eligible claimants at the point of transfer. >> More universal credit legislation
New universal credit regulations (10 May 2024): Welfare Reform Act 2012 (Commencement No. 31 and Savings and Transitional Provisions) (Amendment) Order 2024 (SI.No.604/2024) - Preserves existing protection for mixed-age couples on them being issued with a universal credit migration notice >> More universal credit legislation
New universal credit regulations (10 May 2024): Universal Credit (Administrative Earnings Threshold) (Amendment (Northern Ireland) Regulations 2024 (SR.No.107/2024) - Make provision to increase the universal credit administrative earnings threshold (AET) in Northern Ireland >> More universal credit legislation
New Court of Appeal decision (30 April 2024): Michaela Simkova v Secretary of State for Work and Pensions [2024] EWCA Civ 419 - Court of Appeal rules that universal credit child element is not a social security family benefit for the purposes of Regulation (EC) 883/2004 >> More universal credit case law
New universal credit regulations (19 April 2024): Universal Credit (Administrative Earnings Threshold) (Amendment) (No.2) Regulations 2024 (SI.No.536/2024) - Provide for an increase in the Administrative Earnings Threshold, from £617 per calendar month to £892 for an individual; and from £988 per calendar month to £1,437 for a couple (replacing the Universal Credit (Administrative Earnings Threshold) (Amendment) Regulations 2024 (SI.No.529/2024) issued earlier the same day in order to amend the commencement date to 13 May 2024) >> More universal credit legislation
About revenuebenefits
revenuebenefits is a partnership between the Low Incomes Tax Reform Group and rightsnet
