Tax Credits: Upper Tribunal decisions (chronological)
In this section you will find all Tax Credit decisions from the Upper Tribunal, listed in chronlogical order.
Over the coming months we will also be adding case summaries prepared by the Low Incomes Tax Reform Group -
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CTC 2630 2011 - Whether a couple who were divorcing were members of the same 'household' - [2012] UKUT 230 (AAC) (pdf copy)
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CTC/3271/2011 & CF/3272/2011 - Backdating claims for tax credits and child benefit where claimant is granted retrospective indefinite leave to remain (heard together) - [2012] UKUT 121 (AAC)
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CTC/2107/2010 - Whether couple where wife lived in Spain with children were entitled to child tax credit - [2011] UKUT 467 (AAC) (pdf copy)
- CH/2615/2010 - Cause of housing benefit overpayment / whether tax credit claimant could reasonably have been expected to realise she was being overpaid - [2011] UKUT 242 (AAC) (pdf copy)
- CTC/2520/2010 - Whether child tax credit exportable within EU where claimant in receipt of state retirement pension - [2010] UKUT 322 (AAC) (pdf copy)
- CTC/1023/2010 - Whether tax credit claim made / whether tribunal had jurisdiction to hear appeal - [2011] UKUT 199 (AAC) (pdf copy)
- CTC/720/2010 - Disability element / whether telephone claim for disability living allowance adequate notification for tax credit purposes - [2010] UKUT 483 (AAC) (pdf copy)
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CSTC/299/2010 - Responsible for child and child care credits / proper application of 'main responsibility' test - [2010] UKUT 400 (AAC) (pdf copy)
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CTC/3179/2009 - Whether child tax credit payable to person living in EC country / whether CTC/1853/2009 correctly decided - [2010] UKUT 323 (AAC) (pdf copy)
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CTC/1853/2009 - Child tax credit / entitlement whilst resident elsewhere in the European Economic Area - [2010] UKUT 49 (AAC) (pdf copy)
LITRG Summary
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CTC/1699/2009 - Calculation of household income where couple separate during course of tax year / notification of appeal hearing to both joint claimants where one appeals - [2010] UKUT 159(AAC) (pdf copy)
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CTC/1518/2009 - Whether educational establishment outside UK counts when linking periods of full time education - [2010] UKUT 288 (AAC) (pdf copy)
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CTC/1180/2009 - Whether the conditions of entitlement to the 50 plus element involve unjustified discrimination against EU migrant workers - [2011] UKUT 40 (AAC) (pdf copy)
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CTC/3692/2008 - Calculation of backdated awards of child tax credit for a refugee - [2009] UKUT 73 (AAC) (pdf copy)
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CTC/2878/2008 - Backdating disability element / whether requires notification of fact that DLA claim made - [2009] UKUT 42 (AAC) (pdf copy)
LITRG Summary
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CTC/2608/2008 - Refusal of child tax credit to substantial minority carer / whether discrimination can be justified - [2009] UKUT 24 (AAC) (pdf copy)
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CTC/591/2008 - Refusal of backdating request / discrimination under the Race Relations Act (pdf copy)
LITRG Summary
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CSTC/475/2008 - Relevance of day time / term time responsibility (pdf copy)
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CTC/2270/2007 - R(TC) 1/08 - Whether partner's earnings before becoming a member of a couple should be taken into account as income (pdf copy)
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CTC/2113/2006 - Calculation of income for tax credit purposes (pdf copy)
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CSTC/724/2006 - R(TC) 1/07 - Whether single person and couple claims are mutually exclusive (pdf copy)
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CSTC/76/2006 - Joint claims and qualifying conditions for entitlement to a disability element (pdf copy)
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CTC/31/2006 - Exercise of discretion and right to a fair hearing (pdf copy)
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CTC/2662/2005 - Scope of appeal rights against section 16 and section 18 decisions (pdf copy)
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CTC/2612/2005 - Whether non-appellant partner has a right to a fair hearing before a tribunal making a decision on a joint claim (pdf copy)
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CTC/1630/2005 - R(TC) 2/06 - Claiming as a single person when separated from partner (pdf copy)
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CTC/643/2005 - R(TC) 1/06 - Whether entitlement to DLA at date of claim gives entitlement to WTC for the whole year (pdf copy)
LITRG Summary
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CSTC/326/2005 - Whether transitional rules on backdating of CTC are ultra vires / contrary to European Convention on Human Rights (pdf copy)
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CTC/4390/2004 - Procedures to be applied where there are competing claims for child tax credit (pdf copy)
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CTC/3864/2004 - Whether claimant living together with another as man and wife and therefore joint claim required (pdf copy)
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CTC/3543/2004 - Whether someone can be a party to proceedings without lodging an appeal / joint recoverability of overpayment (pdf copy)
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CTC/2090/2004 -Tribunal's failure to summon wife to give evidence not in breach of its duty to act inquisitorially (pdf copy)
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CTC/110/2004 - R(TC) 2/04 - Overpayments of Working Families' Tax Credit and diminishment of notional capital (pdf copy)
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CTC/4749/2003 - Consideration of capital / funds employed and risked in business (pdf copy)
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CTC/4025/2003 - Overpayment - true representation on form not invalidated by deeming provision (pdf copy)
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CTC/3433/2003 - R(TC) 1/05 - Refusal to revise & jurisdiction of appeal tribunal (pdf copy)
- CTC/1106/2002 - R(TC) 1/04 - Whether bank holidays should be disregarded in calculating average hours worked (pdf copy)
Updated 14 August 2012