Upper Tribunal (Administrative Appeals Chamber)

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You are here: BAILII >> Databases >> Upper Tribunal (Administrative Appeals Chamber) >> Revenue and Customs v Secretary of State for Work and Pensions and GS (TC) (Tax credits and family credit, Tribunal procedure and practice, Universal Credit) [2023] UKUT 9 (AAC) (4 January 2023)
URL: http://www.bailii.org/uk/cases/UKUT/AAC/2023/9.html
Cite as: [2023] UKUT 9 (AAC)

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His Majesty's Revenue and Customs v Secretary of State for Work and Pensions and GS (TC) [2023] UKUT 9 (AAC) (4 January 2023)

Ending of award of tax credits on claiming Universal Credit - decision of 3 Judge Panel in Her Majesty's Revenue and Customs v (1) Secretary of State for Work and Pensions (2) SA [2022] UKUT 350 (AAC) - issue for First-tier Tribunal limited to whether SSWP in fact satisfied that conditions specified in s. 4(1)(a) to (d) of the Welfare Reform Act 2012 were met -- whether withdrawal of claim effective - decision in JL v Calderdale MBC and SSWP [2022] UKUT 9 (AAC) followed in preference to HMRC v AB [2021] UKUT 209 (AAC) - where there are two previous inconsistent decisions from judges of co-ordinate jurisdiction, as a matter of precedent the second of those decisions should be followed in the absence of cogent reasons to the contrary.

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