Her Majestys Revenue and Customs v RS: UTAA 3 Dec 2021

Tax credits – Other – Welfare Reform Act 2012 (Commencement No.23 and Transitional and Transitory Provisions) Order 2015 (SI 2015/634) – Article 7(6) – Circumstances in which a person for whom tax credits have not been abolished may make a fresh claim for tax credits
Universal credit – Other – Welfare Reform Act 2012 (Commencement No.23 and Transitional and Transitory Provisions) Order 2015 (SI 2015/634) – Article 7(6) – Circumstances in which a person for whom tax credits have not been abolished may nevertheless only claim universal credit
Tribunal procedure and practice (including Upper Tribunal) – Leave/permission to appeal – Whether the First-tier Tribunal has power to give permission to appeal to the UT against a decision and, at the same time, refer the matter to the Upper Tribunal under Tribunals, Courts and Enforcement Act

Citations:

[2021] UKUT 310 (AAC)

Links:

Bailii

Jurisdiction:

England and Wales

Benefits

Updated: 06 February 2022; Ref: scu.671300