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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 (23 April 2020): CUC/1617/2019 - Whether income support including a disability premium is ‘paid on grounds of incapacity for work or disability’ / whether income support is extinguished or suspended where claimant is imprisoned >> More universal credit case law

New Upper Tribunal decision (17 April 2020): CUC/1389/2019 - Considers a UC claim made online that was ‘closed’ for non-attendance for interview to discuss self-employment and the claimant’s subsequent appeal without having obtained a mandatory reconsideration (that the First-tier Tribunal refused to admit) >> More universal credit case law

New Upper Tribunal decision (16 April 2020): CF/2685/2018 - Father has not claimed child benefit and mother and daughter have never lived in the United Kingdom. Mother does not qualify for family benefits in Poland on account of her income. She does not qualify for child benefit either under domestic law read alone or in conjunction with EU law >> More child benefit case law

New Upper Tribunal decision (16 April 2020): CF/66/2018 - Right to reside and the ‘genuine chance of being engaged in employment’ test applied to jobseeker on claim for child benefit –  whether HMRC and the FtT in its decision applied wrong version of regulation 6 of the Immigration (EEA) Regs 2006 – adequacy of HMRC’s guidance on how to apply the ‘genuine chance of being engaged in employment’ test >> More child benefit case law

New Upper Tribunal decision (16 April 2020): CUC/968/2019 - Whether a defective claim for UC is made at point where claimant starts but does not complete process of entering information on online claim form, for the purposes of establishing a date of claim >> More universal credit case law

New regulations (28 March 2020): Social Security (Coronavirus) (Further Measures) Regulations 2020 (SI.No.371/2020) and Social Security (Coronavirus) (Further Measures) Regulations (Northern Ireland) 2020 (SR.No.53/2020) - New regulations that provide for miscellaneous changes to social security in response to the coronavirus (COVID-19) outbreak including in relation to the minimum income floor, and the rate of the standard allowance in universal credit >> More universal credit legislation

Working tax credit uprating (27 March 2020): Section 77 of the Coronavirus Act 2020 provides for an increase in the working tax credit basic allowance from £1,995 to £3,040 for 2020/2021 >> More tax credit legislation

Uprating of universal credit (24 March 2020): Social Security Benefits Up-rating Order (Northern Ireland) 2020 (SR.No.40/2020) - New regulations in Northern Ireland that provide for the up-rating of certain benefits, including universal credit, from April 2020 >> More universal credit legislation

Uprating of universal credit (18 March 2020): Social Security Benefits Up-rating Order 2020 (SI.No.234/2020) - New regulations that provide for the up-rating of certain benefits, including universal credit, from April 2020 >> More universal credit legislation

New universal credit regulations (16 March 2020): Employment and Support Allowance and Universal Credit (Coronavirus Disease) Regulations 2020 (SI.No.289/2020) - New regulations that introduce temporary reforms to support claimants during the coronavirus outbreak >> More universal credit legislation

Guardian's allowance uprating (16 March 2020): Guardian’s Allowance Up-rating Regulations 2020 (SI.No.302/2020) - New regulations that prevent the guardian's allowance rate changed by the main up-rating regulations from applying where there is a question about the rate that should be payable; and restrict the up-rating of guardian's allowance for people not ordinarily resident in the UK, unless there is a reciprocal agreement or legal obligation to pay such increases >> More guardian's allowance legislation

New tax credits case law (16 March 2020): CSTC/174/2019 - Held that the First-tier Tribunal’s decision that the person who was the contact point for the children’s school, GP and dentist was ultimately determinative as the person who had the main responsibility was an error of law for the reasons in paragraph 8. The Judge directed the new tribunal to follow the approach set out by Judge Jacobs in paragraph 38 of PG v Commissioners of HMRC and NG (TC) [2016] UKUT 216 (AAC) >> More tax credit case law

New universal credit regulations in Northern Ireland (13 March 2020): Employment and Support Allowance and Universal Credit (Coronavirus) Regulations (Northern Ireland) 2020 (SR.No.33/2020) - New regulations that introduce temporary reforms to support claimants during the coronavirus outbreak >> More universal credit legislation in Northern Ireland

Tax credits, child benefit and guardian's allowance uprating (13 March 2020) - Tax Credits and Guardian’s Allowance Up-rating Regulations 2020 (SI.No.298/2020) - New regulations that provide for the new tax credits, child benefit and guardian's allowance rates being introduced from 6 April 2020 >> More tax credit legislation | More child benefit and guardian's allowance legislation

Tax credits legislation (4 March 2020): New consolidated versions of the main tax credit legislation are now available via our Tax Credits: Statutory instruments and Tax Credits: Statutes sections >> More tax credit legislation

New Upper Tribunal decision (6 February 2020): CTC/9/2019; [2017] UKUT 55 (AAC) holds that the First-tier Tribunal is not required, as a matter of law, to telephone an absent claimant before deciding to go ahead, but rather that rules 2 and 31 should be applied. The present case considers the application of PS and those rules to a case involving 7 linked appeals, listed for a whole day, attended by two present officers and with large amounts of money at stake and concludes that the FtT was obliged to telephone the claimant in the circumstances of the case >> More tax credit case law

New High Court decision (30 January 2020): AR & SXC, R (On the Application Of) v Secretary of State for Work and Pensions [2020] EWCA Civ 37 (29 January 2020) - Court of Appeal upholds High Court judgments that failure to protect income of severely disabled claimants migrating to universal credit is unlawful >> More universal credit case law

New Upper Tribunal decision (23 January 2020): CUC/2274/2018 - Claimant's view that it would be pointless to apply for a vacancy does not amount to a good reason for failing to apply for a vacancy as directed by the Secretary of State >> More universal credit case law

New Upper Tribunal decision (16 January 2020): CTC/1937/2018 - Case one of some 40 linked appeals where the identities of the appellants' employers and childcare providers were similar and/or identical. Cases heard in tranches - HMRC argued that neither employment nor childcare provider was genuine - First-tier Tribunal's credibility findings and appellate review >> More tax credit case law

New regulations (16 January 2020): Housing Benefits and Universal Credit Housing Costs (Executive Determinations) (Amendment) Regulations (Northern Ireland) 2020 (SR.No.14/2020) - New regulations that make changes to the manner in which the local housing allowance is determined in Northern Ireland >> More universal credit legislation

 

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