JF v Her Majesty's Revenue and Customs (TC): [2017] UKUT 334 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 10 August 2017.

From:
HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
Published
23 August 2017
Categories:
Remunerative work and Tax credits and family credit
Sub-categories:
Remunerative work - engaged in work, Remunerative work - expectation of payment and Tax credits and family credit - other
Judges:
Wikeley, N
Decision date:
10 August 2017

Read the full decision in .

Judicial Summary

New definition of 鈥渟elf-employed鈥� for working tax credit - Painter and decorator started working as sole trader - Whether claimant鈥檚 trade was 鈥渙n a commercial basis鈥�, 鈥渨ith a view to the realisation of profits鈥� and 鈥渞egular and organised鈥� - Non-charged out hours essential for business may need to be considered - Importance of being realistic about small sole traders and their audit trails

Updates to this page

Published 23 August 2017
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