Hm Courts Tribunals Service
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.Judicial Summary
NOTE: This decision determines the outstanding matters that arise for decision following the Upper Tribunals earlier (and in part set aside) decision in HMRC v RS [2021] UKUT 310 (AAC) with the original case reference CTC/1514/2020:
Tax creditsOtherWelfare Reform Act 2012 (Commencement No.23 and Transitional and Transitory Provisions) Order 2015 (SI 2015/634)Article 7(6)Circumstances in which a person for whom tax credits have not been abolished may make a fresh claim for tax credits
Universal creditOtherWelfare Reform Act 2012 (Commencement No.23 and Transitional and Transitory Provisions) Order 2015 (SI 2015/634)Article 7(6)Circumstances in which a person for whom tax credits have not been abolished may nevertheless only claim universal credit