Tax credits couples and joint claims – death of spouse – construction of section 3 of Tax Credits Act 2002 – whether claimant subject to unlawful discrimination under Human Rights Act 1998 on basis of status as widower – effect of regulation 15(3) of Tax Credits (Claims and Notifications) Regulations 2002 – whether appeal lapsed and effect of lapse on appeal to Upper Tribunal – whether Her Majesty’s Revenue and Customs entitled to withdraw erroneous concession
[2021] UKUT 40 (AAC)
Bailii
England and Wales
Updated: 11 August 2021; Ref: scu.666394
