Tax Credits

Latest additions to the Tax Credits areas of the site

Updated 21 July 2015

New tax credit Upper Tribunal decision

New decision, in CTC/4184/2014, considers whether child tax credit ‘decisions’ should be set aside for lack of coherence and connection to legal powers.

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

Updated 2 July 2015

New tax credit Upper Tribunal decision

New decision, in CTC/4337/2014, considers whether a street entertainer was in remunerative work / whether tribunal wrong to rely on European Court of Justice decision in Tolsma.

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

Updated 16 April 2015

Tax credits leaflets

Our tax credits pages have been updated with April 2015 copies of HMRC’s leaflets.

In Tax Credits » Guidance » What does the law mean? » Tax Credits leaflets » Current leaflets

Updated 14 April 2015

Tax credits forms, notices and checklists

Our tax credits pages have been updated with April 2015 copies of HMRC’s forms, notices and checklists.

In Tax Credits » Guidance » How do tax credits work? » Forms, notices and checklists » Current forms, notices and checklists

Updated 14 April 2015

Tax credit overpayments

New version of HMRC’s ‘COP 26’ (What happens if you’ve been paid too much?) now available.

In Tax Credits » Guidance » What does the law mean? » Codes of practice

Updated 13 March 2015

Tax Credits (Claims and Notifications) (Amendment) Regulations 2015

New regulation issued to minimise the possibility of dual entitlement to tax-free childcare and tax credits.

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