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You are here: BAILII >> Databases >> Upper Tribunal (Administrative Appeals Chamber) >> LS and RS v Commissioners for Revenue and Customs (TC) (Tax credits and family credit - other) [2017] UKUT 257 (AAC) (14 June 2017)
URL: http://www.bailii.org/uk/cases/UKUT/AAC/2017/257.html
Cite as: [2017] UKUT 257 (AAC)
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LS and RS v Commissioners for Her Majesty's Revenue and Customs (TC) (Tax credits and family credit - other) [2017] UKUT 257 (AAC) (14 June 2017)
A section 16 appeal to the First-tier Tribunal lapses when a section 18 decision has been made. The proper course is for that tribunal to strike out the proceedings under rule 8. There is no scope for that tribunal to deal with the appeal as an academic issue, but the position is different in the Upper Tribunal.
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