Hm Courts Tribunals Service
October 6
09:53
2022
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Judicial Summary
Whether refusal by HMRC to extend time to apply for mandatory review of a tax credits decision gives rise to a right of appeal to the FTT Tax Credits Act 2002 sections 21A, 21B and 38 considered R (CJ) and SG v SSWP (ESA) [2017] UKUT 324 (AAC); [2018] AACR 5 applied