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 (22 May 2018): CF/2872/2017 - Child benefit entitlement under EU social security co-ordination Regulation 883/2004 - a step child is not a 'minor child' of the claimant within the definition of 'member of the family' in Article 1(i) of the Regulation, so that the United Kingdom is not the competent State for paying benefit >> More child benefit case law

New Upper Tribunal decision (14 May 2018): CF/393/2016 - The decision has referred a question to the Court of Justice of the European Union, asking whether a woman who was previously self-employed before a period of the latter stages of pregnancy can rely on similar principles to those in C-507/12 Saint-Prix in relation to workers in order to preserve her status >> More child benefit case law

New universal credit regulations (9 May 2018): Welfare Reform (Northern Ireland) Order 2015 (Commencement No. 11 and Transitional and Transitory Provisions) Order 2018 (SR.No.97/2018) - New regulations provide for the introduction of universal credit in specified postcode areas in Northern Ireland from 16 May 2018 to 27 June 2018 >> More about universal credit in Northern Ireland

New universal credit regulations (27 April 2018): Welfare Reform Act 2012 (Commencement No. 17, 19, 22, 23 and 24 and Transitional and Transitory Provisions (Modification)) Order 2018 (SI.No.532/2018) - New regulations that include the part postcodes in Great Britain to which the universal credit full service will roll-out between 2 May and 25 July 2018 >> More universal credit legislation

New regulations (12 April 2018): National Minimum Wage (Amendment) Regulations 2018 (SI.No.455/2018) - New regulations that provide for increases in the National Minimum Wage from April 2018 >> More NMW regulations

New Upper Tribunal judgement (12 April 2018): CTC/865/2016 - Whether decision made under section 16 or section 18 of Tax Credits Act 2004 (TCA) - implementation of FtT decisions by HMRC - whether further HMRC decision called for - superior status of FtT decisions and how take effect under the TCA - changing of FtT decisions by HMRC >> More tax credit case law

New regulations (9 April 2018): Income Tax (Limited Exemptions for Qualifying Childcare Vouchers and other Childcare) (Relevant Day) Regulations 2018 (SI.No.462/2018) >> More tax-free childcare regulations

New Upper Tribunal judgement (5 April 2018): CTC/3409/2017 - Purported appeal against a non-appealable overpayment decision does not confer jurisdiction on the judge to consider the validity of the entitlement decision >> 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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