BAILII [Home] [Databases] [World Law] [Multidatabase Search] [Help] [Feedback]

Upper Tribunal (Administrative Appeals Chamber)


You are here: BAILII >> Databases >> Upper Tribunal (Administrative Appeals Chamber) >> RJ v. Her Majesty's Revenue and Customs; Her Majesty's Revenue and Customs v. RJ (Tax credits and family credit) [2021] UKUT 40 (AAC) (15 February 2021)
URL: http://www.bailii.org/uk/cases/UKUT/AAC/2021/40.html
Cite as: [2021] UKUT 40 (AAC), [2021] WLR 3350, [2021] WLR(D) 294, [2021] 1 WLR 3350

[New search] [View without highlighting] [Printable PDF version] [View ICLR summary: [2021] WLR(D) 294] [Buy ICLR report: [2021] 1 WLR 3350] [Help]



RJ v. Her Majesty's Revenue and Customs; Her Majesty's Revenue and Customs v. RJ (#) [2021] UKUT 40 (AAC) (15 February 2021)


Tax credits couples and joint claims - death of spouse - construction of section 3 of Tax Credits Act 2002 - whether claimant subject to unlawful discrimination under Human Rights Act 1998 on basis of status as widower - effect of regulation 15(3) of Tax Credits (Claims and Notifications) Regulations 2002 - whether appeal lapsed and effect of lapse on appeal to Upper Tribunal - whether Her Majesty's Revenue and Customs entitled to withdraw erroneous concession

A HTML version of this file is not available click here or view below the pdf version : [2021] UKUT 40 (AAC)


BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback | Donate to BAILII
URL: http://www.bailii.org/uk/cases/UKUT/AAC/2021/40.html