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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 regulations (24 July 2019): Universal Credit (Managed Migration and Miscellaenous Amendments) Regulations (Northern Ireland) 2019 (SI.No.152/2019) - New regulations issued in Northern Ireland that provide for the managed migration of claimants on existing benefits to unviersal credit >> More universal credit legislation

New regulations (23 July 2019): Universal Credit (Managed Migration Pilot and Miscellaneous Amendments) Regulations 2019 (SI.No.1152/2019) - New regulations issued in relation to the universal credit managed migration pilot due to start in July 2019 >> More universal credit legislation

New regulations (23 July 2019): Welfare Reform Act (Commencement No.33) Order 2019 (SI.No.1135/2019) - Brings into force the remaining regulation-making powers for universal credit in the 2012 Act >> More universal credit legislation

New Upper Tribunal decision (3 July 2019): CSUC/55/2019 - Claimant with permanent right to reside is 'in GB' for the purposes of basic entitlement condition even when not falling within any of the situations in regulation 9(4) of the UC Regulations 2013 >> More universal credit case law

New Upper Tribunal decision (2 May 2019): CTC/2349/2018 - Tax credits - Claim by married woman as a single person - Whether separated in circumstances such that separation seems likely to be permanent (TCA 2002 s.3(5A)(a)) - FTT direction addressed to claimant that husband attend as a witness - Adverse inference drawn when husband failed to attend - Importance of assessing evidence in its cultural context - Attitudes towards separation and divorce within a Muslim community where married couple are first cousins >> More tax credit case law

New Upper Tribunal decision (30 April 2019): CSTC/283/2018 - Working tax credits - definition of "self-employed" in the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 - relevance of profitability and "genuine and effective" in the test of carrying on a trade, profession or occupation "on a commercial basis" - circumstances in which the Upper Tribunal will hear an appeal against a decision of the First-tier Tribunal in a case which challenges a decision under Section 16 of the Tax Credits Act 2002 when a Section 18 decision has subsequently been issued >> More tax credit case law

New regulations (16 April 2019): Child Benefit and Child Tax Credit (Amendment) (EU Exit) Regulations 2019 (SI.No.867/2019) - New regulations issued in relation to child benefit and child tax credit for those granted leave to enter or remain under the EU Settlement Scheme >> More tax credit legislation >> More child benefit legislation

New Upper Tribunal decision (11 April 2019): CTC/1443/2018 - Whether a school has to be registered or approved in order for a person to be a qualifying young person >> More tax credit case law

New Upper Tribunal decision (11 April 2019): CTC/2376/2017 - A decision taken by HMRC not to award a tax credit under section 14 of the Tax Credits Act 2002 cannot be followed by a final decision under section 18 of the 2002 Act. Therefore, no section 18 decision may cause an appeal to the First-tier Tribunal against such a decision to lapse. To the extent that a three-judge panel of the Upper Tribunal in LS & RS v HMRC [2018] AACR 2; [2017] UKUT 0247 (AAC) expressed the contrary view, its comments were obiter and should not be followed >> More tax credit case law

New Upper Tribunal decision (8 March 2019): CTC/648/2018 - Payments made in settlement of employment tribunal case counted as earned income >> More tax credit case law

New High Court judgment (4 March 2019): TD & Ors v The Secretary of State for Work and Pensions [2019] EWHC 462 (Admin) (1 March 2019) - High Court rules that failure to provide transitional protection for claimants who transferred to universal credit following incorrect legacy benefit decision was not unlawful >> More universal credit case law

New regulations (27 February 2019): Tax Credits, Child Benefit and Childcare Payments (Miscellaneous Amendments) Regulations 2019 (SI.No.364/2019) - New regulations that make miscellaneous amendments to tax credits, child benefit and childcare payments >> More tax credit regulations | child benefit regulations | tax-free childcare reglations 

New High Court judgment (14 February 2019): Awodiya & Anor v HM Revenue and Customs [2019] EWHC 251 (Admin) (12 February 2019) - High Court refuses leave to appeal in a child tax credit case on the grounds that the claimants had not exhausted their alternative remedies and that it would be inappropriate to permit them to circumvent, through the mechanism of judicial review, the statutory procedures open to them >> More tax credit case law

New regulations (6 February 2019): Free School Lunches and Milk (Universal Credit) (Wales) Order 2019 (SI.No.187/2019) - New regulations issued that amend the eligibility criteria for free school meals in Wales >> More universal credit legislation

New regulations (1 February 2019): Welfare Reform Act 2012 (Commencement No.32 and Savings and Transitional Provisions) Order 2019 (SI.No.167/2019) - New regulations issued in Great Britain in relation to the abolition of child tax credit and working tax credit from 1 February 2019. Equivalent changes made in Northern Ireland by the Welfare Reform (Northern Ireland) Order 2015 (Commencement No.14 and Savings and Transitional Provisions) Order 2019 (SR.No.7/2019) >> More tax credit legislation

New regulations (15 January 2019): Universal Credit (Restriction on Amounts for Children and Qualifying Young Persons) (Transitional Provisions) (Amendment) Regulations (Northern Ireland) 2019 (SR.No.3/2019) - New regulations issued in Northern Ireland in relation to the two-child limit in universal credit >> More universal credit legislation

New regulations (15 January 2019): Universal Credit (Transitional Provisions) (SDP Gateway) Amendment Regulations 2019 (SI.No.10/2019) - New regulations issued that introduce a gateway condition into universal credit preventing claimants with a severe disability premium in a legacy benefit from making a claim. Equivalent changes made in Northern Ireland by the Universal Credit (Transitional Provisions) (SDP Gateway) Amendment (Northern Ireland) Regulations 2019 (SR.No.2/2019) >> More universal credit legislation

New High Court judgment (11 January 2019): R (on the application of Johnson and others) v Secretary of State for Work and Pensions [2019] EWHX 23 (Admin) (11 January 2019) - High Court rules that DWP's method of assessing earned income under universal credit is unlawful >> More universal credit case law

New regulations (11 January 2019): Universal Credit (Restriction on Amounts for Children and Qualifying Young Persons) (Transitional Provisions) Amendment Regulations 2019 (SI.No.27/2019) - New regulations that provide for amendments to the two-child limit in universal credit >> More universal credit legislation

New regulations (7 January 2019): The Housing Benefit and Universal Credit Housing Costs (Executive Determinations) (Amendment) Regulations (Northern Ireland) 2018 (SR.No.209/2018) - Provides for an increase in local housing allowance rates in designated areas when calculating housing benefit and universal credit costs in 2019/2020 >> More about universal credit in Northern Ireland

New Upper Tribunal decision (7 January 2019): CUC/50/2018 and CUC/51/2018 - The decision contains a comparison of the grounds for recovery of an overpayment in social security benefits generally and UC >> More universal credit case law

New Upper Tribunal decision (7 January 2019): CTC/1276/2018 - A tax credits case that considers the transition from tax credits to UC and whether the decision to end a CTC claim by HMRC (following a stop notice from DWP) is correct when a claimant had made a claim for UC by mistake and never received an award >> More universal credit case law

 

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