AB v Revenue and Customs (TC) (Tax credits and family credit) [2021] UKUT 328 (AAC) (13 December 2021)
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
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