Upper Tribunal (Administrative Appeals Chamber)

---

You are here: BAILII >> Databases >> Upper Tribunal (Administrative Appeals Chamber) >> Her Majesty's Revenue and Customs v JS, EL and LG (Benefits for children - tax free childcare, procedure and practice - tribunal jurisdiction) [2021] UKUT 264 (AAC) (9 September 2021)
URL: http://www.bailii.org/uk/cases/UKUT/AAC/2021/264.html
Cite as: [2021] UKUT 264 (AAC)

---

[New search] [Contents list] [Printable PDF version] [Help]

---

Her Majesty's Revenue and Customs v JS, EL and LG [2021] UKUT 264 (AAC) (9 September 2021)

Overview of the Her Majesty's Revenue and Customs Scheme for claiming tax-free childcare, and its interrelationship with the Department of Education Scheme for claiming 30 hours free childcare. Both schemes are administered jointly by HMRC. At the time of these claims for 30 hours free childcare the apparent intention was that appeals should go to the Social Entitlement Chamber and that was the route these appeals followed. My decision is that the Social Entitlement Chamber was without jurisdiction under the primary and secondary legislation; my remarks as to other matters are therefore obiter dicta but may be of assistance to those wishing to understand the background. The jurisdiction problem has been cured by a revision of the Chambers Order which allocates the appeals to the Social Entitlement Chamber.

A HTML version of this file is not available click here or view below the pdf version : [2021] UKUT 264 (AAC)