Tax Credits

Latest additions to the Tax Credits areas of the site

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 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