NN v Her Majesty's Revenue and Customs (TC): [2019] UKUT 386 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 10 December 2019.

From:
HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
Published
16 January 2020
Categories:
Tax credits and family credit and Tribunal procedure and practice
Sub-categories:
Tax credits and family credit - other, Tribunal procedure and practice - fair hearing and Tribunal procedure and practice - statements of reasons
Judges:
Wikeley, N
Decision date:
10 December 2019

Read the full decision in .

Judicial Summary

Tax credits - Claim for Working Tax Credit (+ childcare costs) and Child Tax Credit - Case one of some 40 linked appeals, cases heard in tranches - Her Majesty鈥檚 Revenue and Customs argued that neither employment nor childcare provider was genuine - First-tier Tribunal鈥檚 credibility findings and appellate review.

Updates to this page

Published 16 January 2020