OM v Her Majesty's Revenue and Customs: [2019] UKUT 263 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Hemingway on 27 August 2019.

From:
HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
Published
3 October 2019
Categories:
Tax credits and family credit
Sub-categories:
Tax credits and family credit - other
Judges:
Hemingway, M
Decision date:
27 August 2019

Read the full decision in .

Judicial Summary

Actual profitability and a certain level of regular financial transactions are not essential to the definition of 鈥渟elf-employed鈥� for the purposes of entitlement to working tax credit.

Updates to this page

Published 3 October 2019