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You are here: BAILII >> Databases >> Upper Tribunal (Administrative Appeals Chamber) >> AB v Revenue and Customs (TC) (Tax credits and family credit) [2021] UKUT 328 (AAC) (13 December 2021)
URL: http://www.bailii.org/uk/cases/UKUT/AAC/2021/328.html
Cite as: [2021] UKUT 328 (AAC)

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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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URL: http://www.bailii.org/uk/cases/UKUT/AAC/2021/328.html