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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 Upper Tribunal decision (9 October 2018): CTC/3547/2016 - Child tax credit - competing claims from separated parents for same period - Rule 2.2 of regulation 3 of the Child Tax Credit Regulations 2002 and the main responsibility test - question must be decided on appeal by FTT - whether FTT decision should be set aside >> More tax credit case law

New Upper Tribunal decision (9 October 2018): CTC/1276/2018 - Transition from tax credits to universal credit - claimant made a claim for universal credit by mistake - Secretary of State issued stop notice to Her Majesty's Revenue and Customs - claimant later withdrew claim - nature of withdrawal and whether retrospective in effect >> More tax credit case law

New Upper Tribunal decision (5 September 2018): CUC/1974/2017 - Failure by a First-tier Tribunal to exercise its enabling and inquisitorial jurisdiction amounts to an error law >> More universal credit case law

New Upper Tribunal decision (24 August 2018): CTC/644/2018 - Date of claim for tax credits by claimant who had applied for asylum and been recognised as refugee - whether telephone request for tax credits claim form amounted to a claim for tax credits - regulation 5 of TC (Claims and Notifications) Regs 2002, CTC/31/2006 and ZM v HMRC (TC) [2014] AACR 17 considered >> More tax credit case law

New Upper Tribunal decision (24 August 2018): CTC/16/2018 - Impact of Euro-Mediterranean Agreement between the European Communities and the Kingdom of Morocco on claims for child benefit and tax credit. Art 65 of the Agreement, where it applies, prevails over national law >> More tax credit case law >> More child benefit case law

New Upper Tribunal decision (24 August 2018): CTC/2925/2016 - FTT decisions on appeals against decisions made under s.16 Tax Credits Act should be phrased in terms of "amending" or "terminating" an "award", not in terms of "entitlement" to tax credits. Such decisions should not replicate HMRC's computer "workaround" under which s.16 decisions that should terminate an award from the outset or amend it by reducing it to nil are implemented by making an award of tax credits for a single day >> More tax credit case law

New Upper Tribunal decision (26 July 2018): CUC/1067/2018 - The judge makes two points. First, without deciding the issue, it is inherent in the nature of a notification that can lead to a sanction for failure to comply that it does not take effect unless and until it is received. Second, he decides that the notion of good reason does not allow a person who was not aware of a letter of notification to be made subject to a sanction >> More universal credit case law

New Upper Tribunal decision (26 July 2018): CF/3107/2016 - For the purposes of rule 24 of the First-tier Tribunal's rules, a public authority in deciding whether a document is relevant must not act as if it is a tribunal making findings of fact on the evidence. HMRC argued their non-disclosure of documents was justified because, in their view, they did not 'conclusively evidence' a claimant's self-employment. This usurped the tribunal's fact-finding role. A document is to be disclosed if a tribunal could (not would) rely on it to make any relevant finding of fact. >> More child benefit case law

New Upper Tribunal decision (26 July 2018): CF/1363/2017 - Competing claims by separated parents for child benefit - competing appeals before FTT-FTT heard both appeals (FTT1 and FTT2) separately and without joining the other parent as a party to the appeal in question - whether breach of natural justice - whether HMRC and FTT had jurisdiction to make decision and decide appeal respectively after FTT1 had made its decision >> More child benefit case law

New Upper Tribunal decision (26 July 2018): CTC/2892/2017 - Whether claimant entitled to tax credits as single person - whether claimant "living together as husband and wife" - consideration of the "signposts" and parties' intentions, and how those intentions may change over time >> More tax credit case law

New regulations (20 July 2018): Welfare Reform Act 2012 (Commencement No. 17, 19, 22, 23 and 24 and Transitional and Transitory Provisions (Modification) (No.2)) Order 2018 (SI.No.881/2018) - New regulations that include the part postcodes in Great Britain to which the universal credit full service will roll-out between 5 September and 12 December 2018 >> More universal credit legislation

New regulations (20 July 2018): Welfare Reform (Northern Ireland) Order 2015 (Commencement No. 12 and Transitional and Transitory Provisions and Commencement No. 9, 10 and 11 and Transitional and Transitory Provisions (Amendment)) Order 2018 (SI.No.138/2018) -  New regulations provide for the introduction of universal credit in specified postcode areas in Northern Ireland from 5 September to 5 December 2018 >> More about universal credit in Northern Ireland

New regulations (29 June 2018): Child Benefit, Tax Credits and Childcare Payments (Section 67 Immigration Act 2016 Leave) (Amendment) Regulations 2018 (SI.No.788/2018) - New regulations issued that, amongst other measures, exempt individuals who have been granted leave to remain in the UK under section 67 of the Immigration Act 2016 from having to meet the three month residence requirement for tax credits and child benefit, and also provide that such individuals are treated in the same way as refugees for the purposes of the childcare payments scheme >> More tax credit legislation >> More child benefit legislation >> More tax-free childcare regulations

New High Court judgment (14 June 2018): TP and AR, R (On the Application Of) v Secretary of State for Work and Pensions [2018] EWHC 1474 (Admin) (14 June 2018) - High Court rules that government's failure to protect benefit rates for severely disabled people migrating to universal credit is unlawful >> More universal credit case law

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

Now High Court judgment (20 April 2018): SC & Ors v Secretary of State for Work and Pensions & Ors [2018] EWHC 864 (Admin) (20 April 2018) - High Court rules that the two child limit is compatible with the ECHR, but allows claim in relation to the lawfulness of the kinship care exception >> More universal credit case law >> More tax credit case law

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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