The advisers’ guide to HMRC products
Updated 19 April 2013
New child benefit upper tribunal judgment
CF/91/2012 - Case explores whether a person is entitled to Child Benefit under European Legislation rules for children who claimant partially maintains but who live in another EU Members State.
In Child Benefit » legislation and case law » Case law » Upper Tribunal decisions
Updated 2 April 2013
Guardian’s Allowance Up-rating 2013/2014
New regulations issued, including the Guardian’s Allowance Up-rating Order 2013 that increases the weekly rate of guardian’s allowance from £15.55 to £15.90.
In Child Benefit » legislation and case law » Statutory instruments » Uprating and amending
Updated 27 March 2013
Loss of Tax Credits Regulations 2013
New regulations issued that provide for the loss of working tax credit where a recipient receives a caution or an administrative penalty in relation to, or is convicted of, a benefit offence.
In Tax Credits » Legislation and case law » Statutory instruments » Original » Chronological
Updated 20 May 2013
Transferring savings held in CTF funds into Junior ISAs
Budget 2013 announcement that government intends to consult on options for transferring savings held in CTF funds into Junior ISAs.
In Child Trust Fund » Policy » Policy Changes
Updated 6 March 2013
New CTF Bulletin
New HMRC Child Trust Fund Bulletin 67 now available.
In Child Trust Fund » Guidance » What does the law mean? » HMRC leaflets and guidance
Updated 20 February 2013
Tax credits legislation consolidated by LexisNexis to February 2013 now available on revenuebenefits
Consolidated tax credits regulations to February 2013 now available in tax credits legislation and case law section.
In Tax Credits » Legislation and case law » Statutory instruments » Consolidated
Updated 14 February 2013
HMRC Child Trust Fund Statistics
New Child Trust Fund Statistical Report 2012 and constituency and local authority reports now available.
In Child Trust Fund » Policy » Public statistics
Updated 13 February 2013
Child Trust Funds (Amendment) Regulations 2013
New regulations amend the Child Trust Fund Regulations 2004 by increasing the annual subscription limit from £3,600 to £3,720 for a child trust fund account.
In Child Trust Fund » Legislation and case law » Statutory instruments
