Her Majesty's Revenue and Customs v RS (TC) [2021] UKUT 310 (AAC) (3 December 2021)
Tax credits - Other - Welfare 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 credit - Other - Welfare 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
Tribunal procedure and practice (including Upper Tribunal) - Leave/permission to appeal - Whether the First-tier Tribunal has power to give permission to appeal to the UT against a decision and, at the same time, refer the matter to the Upper Tribunal under Tribunals, Courts and Enforcement Act
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