Welcome to revenuebenefits

To find out more about revenuebenefits - a partnership between the Low Incomes Tax Reform Group and Lasa - or to get in touch, check out our about us page ...

Latest updates:

Updated 3 March 2015

New universal credit regulations

New regulations issued in relation to the ‘surplus earnings’ rule; in-work conditionality and data sharing.

In Universal Credit » Legislation » Secondary Legislation » Miscellaneous and Consequential Amendment Regulations

Updated 3 March 2015

Guardian’s Allowance Up-rating Order 2015

New regulations issued that increase the weekly rate of guardian’s allowance from April 2015.

In Child Benefit » legislation and case law » Statutory instruments » Uprating and amending

Updated 3 March 2015

Tax Credits Up-rating Regulations 2015

New regulations issued in relation to the new tax credit rates that will come into force in April 2015

In Tax Credits » Legislation and case law » Statutory instruments » Up-rating and amending

Updated 26 February 2015

Low Pay Commission recommends 3 per cent increase in the national minimum wage

Commission also recommends increases, from October 2015, of 3.3 per cent in the youth development rate; 2.2 per cent in the 16-17 year old rate; and 2.6 per cent in the apprentice rate.

In National Minimum Wage » Guidance » How much is the National Minimum Wage?

Updated 17 February 2015

Transition to universal credit

Our ‘Pathfinder & national roll-out information’ page has been updated to include the latest information on the roll-out of universal credit.

In Universal Credit » Guidance » Stopping tax credits » Pathfinder information

Updated 17 February 2015

Transition to universal credit

New regulations issued in relation to the further roll-out of universal credit.

In Universal Credit » Legislation » Secondary Legislation » Commencement Orders

Updated 16 February 2015

Consolidated tax credits regulations

Check out our tax credit pages for the latest regulations consolidated by LexisNexis.

In Tax Credits » Legislation and case law » Statutory instruments » Consolidated » Chronological

Updated 11 February 2015

Consolidated tax credits legislation

Tax Credits Act 2002 and Welfare Reform Act 2012 consolidated by LexisNexis to January 2015 now available.

In Tax Credits » Legislation and case law » Statutes » Consolidated

Updated 8 January 2015

New tax credit Upper Tribunal decision

New decision considers the onus of proof for establishing ‘reasonable grounds for believing’ a tax credit award is incorrect.

In Tax Credits » Legislation and case law » Case law » Upper Tribunal decisions » Upper Tribunal tax credits decisions (chronological)

Updated 19 December 2014

Tax credit debt

New regulations issued that allow the DWP, alongside HMRC, to collect tax credit debt (covering overpayments, penalties and interest) so that the DWP can collect that debt by the methods it uses to collect its own debt, including deductions from benefit and Direct Earnings Attachments.

In Tax Credits » Legislation and case law » Statutory instruments » Original » Chronological

Updated 3 December 2014

Tax credit rates 2015/2016

The new tax credit rates for 2015/2016 were published on 3 December 2014 alongside the Chancellor’s Autumn Statement 2014.

In Tax Credits » Guidance » How much can your client get? » Rates and tables

Updated 3 December 2014

Child benefit and guardian's allowance rates 2015/2016

The new child benefit and guardian’s allowance rates for 2015/2016 were published on 3 December 2014 alongside the Chancellor’s Autumn Statement 2014.

In Child Benefit » Guidance » How much can your client get? » Rates and tables

Updated 12 November 2014

New child benefit Court of Appeal judgment

Judgment from the Court of Appeal in Northern Ireland holds that the right to reside test for child benefit is lawful.

In Child Benefit » legislation and case law » Case law » Judgments of the higher courts

Updated 17 October 2014

CTF Bulletin 77

New HMRC bulletin for Child Trust Fund providers, including guidance on website information, legacy work and contact details.

In Child Trust Fund » Guidance » What does the law mean? » HMRC leaflets and guidance

Updated 25 September 2014

National Minimum Wage (Amendment) (No 2) Regulations 2014 (SI.No.2485/2014)

New regulations that, from 1 October 2014, increase the hourly rate of the national minimum wage, and increase the maximum daily amount for living accommodation that is allowed to count towards pay.

In National Minimum Wage » Legislation and case law » Statutory instruments » Amending