Tax Credits
Latest additions to the Tax Credits areas of the site
Updated 16 May 2012
Humphreys v Revenue and Customs
New Supreme Court judgment that considers whether refusal of child tax credit to substantial minority carer is discriminatory under the European Convention on Human Rights.
In Tax Credits » Legislation and case law » Case law » Judgments of the higher courts
Updated 11 May 2012
Welfare Reform Act 2012 (Commencement No. 2) Order 2012
New regulations that include measures relating to tax credits fraud.
In Tax Credits » Legislation and case law » Statutory instruments » Original » Chronological
Updated 1 May 2012
Child Poverty Action Group Tax Credits E-Bulletin
New May 2012 Tax Credits e-bulletin added to the Tax Credits guidance section.
In Tax Credits » Guidance » What does the law mean? » External commentary
Updated 26 April 2012
HMRC Tax Credits Statistics
April 2012 provisional award figures now available.
In Tax Credits » Policy » Public statistics
Updated 10 April 2012
New child tax credit related Upper Tribunal decision
In CTC/2107/2010, the Upper Tribunal considers whether couple where wife lived in Spain with children were entitled to child tax credit.
In Tax Credits » Legislation and case law » Case law » Upper Tribunal decisions » Upper Tribunal decisions (chronological)
Updated 4 April 2012
Tax credits maximum income limits for 2012/2013
New page added to tax credits guidance section that contains tax credits maximum income limits for tax year 2012/2013.
In Tax Credits » Guidance » How much can your client get? » Maximum income limits
Updated 19 March 2012
New tax credits regulations
New regulations issued in relation to miscellaneous amendments to tax credits legislation, and that provide for the new child tax credit and working tax credit rates in force from 6 April 2012.
In Tax Credits » Legislation and case law » Statutory instruments » Up-rating and amending
Updated 22 March 2012
Consolidated tax credits legislation to Spring 2012 now available on revenuebenefits
New tax credits regulations consolidated by LexisNexis now available in tax credits legislation and case law section.
In Tax Credits » Legislation and case law » Statutory instruments » Consolidated
Updated 20 March 2012
New tax credits rates
Tax credits annual and daily rates tables for 2012/2013 added to the tax credits guidance section.
In Tax Credits » Guidance » How much can your client get? » Rates and tables
Updated 30 November 2011
Understanding HMRC customers: Feedback from representatives of race, disability and gender groups
New research report published by HMRC added to the tax credits policy area of the site.
In Tax Credits » Policy » Research and reports » HMRC Research Reports
Updated 14 March 2012
Welfare Reform Bill Lords Report stage
Follow the latest debates in our ‘Tax Credits: Future changes’ section
In Tax Credits » Policy » Policy changes » Future policy » Future changes - wider welfare reform
Updated 4 November 2011
Adjudicator’s Office and Ombudsman’s reports
Four new research reports from the Adjudicator’s Office and the Parliamentary and Health Service Ombudsman published to the tax credits policy area of the site.
In Tax Credits » Policy » Research and reports » Adjudicator’s Office and Ombudsman’s reports
Updated 18 April 2012
HMRC annual reports, performance reports and business plans
New section containing HMRC reports and business plans now available.
In Tax Credits » Policy » Research and reports » HMRC annual reports, performance reports and business plans
Updated 19 July 2011
HM Courts and Tribunal Services Annual Statistics
Details of Tribunals activity for 2010/2011 now available.
In Tax Credits » Policy » Research and reports » Other Government research and reports
Updated 16 April 2012
Tax credits leaflets
Copies of more than 60 tax credits leaflets going back to 2003/2004 are now available to download from the guidance area of the site.
In Tax Credits » Guidance » What does the law mean? » Tax Credits leaflets » Archived leaflets
Updated 16 April 2012
COP26 (April 2011)
New version of HMRC’s code of practice relating to tax credits overpayments now available.
In Tax Credits » Guidance » What does the law mean? » Codes of practice
Updated 18 May 2012
New tax credits leaflets
A range of April 2011 versions of the HMRC’s ‘WTC’ leaflets are now available from the tax credits guidance area of the site
In Tax Credits » Guidance » What does the law mean? » Tax Credits leaflets » Current leaflets