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England and Wales decisions
Decisions matching the current search
The Upper Tribunal dismissed IRD’s appeal against HMRC, holding his futures trading did not meet the working tax credit rules for self-employment or remunerative work.
The Upper Tribunal held that the First-tier Tribunal applied the wrong test in a working tax credit appeal under section 16 of the Tax Credits Act 2002 and remitted the case.
The Upper Tribunal dismissed an appeal about working tax credit during maternity allowance, holding regulation 7D did not override regulation 5(3)'s actual-work requirement.
Upper Tribunal held that a later section 18 tax credits decision caused the First-tier Tribunal appeal to lapse, and substituted that result for the earlier dismissal.
The Upper Tribunal set aside a First-tier Tribunal decision on working tax credit and remitted the case, holding that an earlier section 16 appeal did not automatically lapse after a later section 18 decision.
The Upper Tribunal dismissed an appeal over a tax credits review, holding that the First-tier Tribunal did not err on burden of proof or entitlement findings.
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