Upper Tribunal (Administrative Appeals Chamber)

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You are here: BAILII >> Databases >> Upper Tribunal (Administrative Appeals Chamber) >> Revenue and Customs v AS (TC) (Earnings and other income - other, Tax credits and family credit - deductions and income assessments) [2023] UKUT 67 (AAC) (13 March 2023)
URL: http://www.bailii.org/uk/cases/UKUT/AAC/2023/67.html
Cite as: [2023] UKUT 67 (AAC)

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Revenue and Customs v AS (TC) [2023] UKUT 67 (AAC) (13 March 2023)

Recipient of tax credits claimed universal credit, leading to termination of her tax credits award - In-year finalisation of entitlement to tax credits for part tax year - Basis on which earnings to be assessed - Whether "notional current year income" assessed on basis of income actually received in part tax year or income attributable to period in question - Effect of modifications to tax credits legislation made by the Universal Credit (Transitional Provisions) (Amendment) Regulations 2014 (SI 2014/1626).

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