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Updated 17 August 2015

New tax credit Upper Tribunal decision

New decision, in CTC/99/2015, concerns a case about a single claim and HMRC argue that the claimant was part of a couple. The decision discusses plausibility and whether it was right for HMRC to apply a judgement argued in terms of the actions of an arbitrary ‘reasonable person’ or the facts of the case surrounding the individual in question

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

Updated 17 August 2015

New tax credit Upper Tribunal decision

New decision, in CTC/4867/2014, considers the quality of HMRC decision-making, onus of proof and the quality of HMRC’s appeal submissions. The decision finds in the claimant’s favour.

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

Updated 17 August 2015

New child benefit Upper Tribunal decision

CF/1192/2015 - Decision explores whether the claimant was contributing to the cost of providing for his children at a rate at least equal to the current weekly rate of child benefit for two children.

In Child Benefit » legislation and case law » Case law » Upper Tribunal decisions

Updated 24 June 2015

Government publishes report on the 2015 apprentice rate of the NMW

Report sets out government’s rationale for its departure from the Low Pay Commission’s recommendation to increase the apprentice rate by 7p in favour of increasing the rate by 57 pence.

In National Minimum Wage » Policy » Reports » Government reports

Updated 6 August 2015

New universal credit regulations

New regulations issued that provide for the introduction of 7 waiting days into universal credit from August 2015

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

Updated 10 June 2015

Child Trust Funds (Amendment No. 3) Regulations 2015

New regulations issued that amend provisions relating to what counts as a ‘qualifying’ investment; who can manage and transfer an account, to give a child of 16 or over a choice as to whether they assume responsibility to manage their account; and provisions concerned with the authority of the Official Solicitor or Accountant of Court to manage a child’s account.

In Child Trust Fund » Legislation and case law » Statutory instruments

Updated 23 March 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 March 2015

Government accepts National Minimum Wage rate recommendations

Adult rate of the National Minimum Wage, which applies to workers aged 21 and over, to rise by 3 per cent to £6.70 from October 2015.

In National Minimum Wage » Policy » Reports » Low Pay Commission reports