AB v Her Majesty's Revenue and Customs (TC) (Tax credits and family credit - responsible for child and child care credits) [2019] UKUT 410 (AAC) (6 December 2019)

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Upper Tribunal (Administrative Appeals Chamber)

You are here: BAILII >> Databases >> Upper Tribunal (Administrative Appeals Chamber) >> AB v Her Majesty's Revenue and Customs (TC) (Tax credits and family credit - responsible for child and child care credits) [2019] UKUT 410 (AAC) (6 December 2019)
URL: http://www.bailii.org/uk/cases/UKUT/AAC/2019/410.html
Cite as: [2019] UKUT 410 (AAC)

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Tax credits - "Main responsibility" - Held that the First-tier Tribunal's decision that the person who was the contact point for the children's school, GP and dentist was ultimately determinative as the person who had the main responsibility was an error of law for the reasons in paragraph 8. The Judge directed the new tribunal to follow the approach set out by Judge Jacobs in paragraph 38 of PG v Commissioners of HMRC and NG (TC) [2016] UKUT 216 (AAC)

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URL: http://www.bailii.org/uk/cases/UKUT/AAC/2019/410.html

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	Upper Tribunal (Administrative Appeals Chamber)
You are here: BAILII >> Databases >> Upper Tribunal (Administrative Appeals Chamber) >> AB v Her Majesty's Revenue and Customs (TC) (Tax credits and family credit - responsible for child and child care credits) [2019] UKUT 410 (AAC) (6 December 2019) URL: http://www.bailii.org/uk/cases/UKUT/AAC/2019/410.html Cite as: [2019] UKUT 410 (AAC)