AB v Her Majesty’s Revenue and Customs TC: UTAA 6 Dec 2019

Tax credits – ‘Main responsibility’ – 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)
[2019] UKUT 410 (AAC)
England and Wales

Updated: 16 May 2021; Ref: scu.651674