Latest additions to the Tax Credits areas of the site
Updated 23 November 2015
New decision, in CTC/455/2015, tribunal made cohabitation decision on basis of insufficient evidence, failed to consider appropriateness and amount of penalty and failed to consider whether special steps needed to obtain claimant’s evidence.
Updated 5 November 2015
New decision, in CTC/5600/2014, concerns a case that the onus of proof is on HMRC to establish that a claimant is not entitled to tax credits as a single person because she is a member of a couple.