VadeLab

Tax

Tax judgments from UK courts and tribunals, with a plain-English summary, the legal holding and frequently asked questions.

DismissedUpper Tribunal (Administrative Appeals Chamber)·17 Jun 2025

Upper Tribunal Upholds Termination of Tax Credits for Childcare Support

The Upper Tribunal dismissed the claimant's appeal, confirming that their entitlement to tax credits was correctly terminated due to a valid declaration of eligibility for childcare support. The decision was based on the Childcare Payments Act 2014 and upheld by the First-tier Tribunal.

DismissedUpper Tribunal (Administrative Appeals Chamber)·10 Mar 2025

Working Tax Credit Claims Rejected by Upper Tribunal

The Upper Tribunal rejected a claimant's appeals for working tax credits, determining that the claimant's trading activities did not meet the criteria for qualifying remunerative work. This decision was made by Judge Thomas Church on 13 February 2025.

DismissedUpper Tribunal (Administrative Appeals Chamber)·29 Mar 2023

Upper Tribunal Allows HMRC's Appeal on Tax Credit Calculation

DismissedUpper Tribunal (Administrative Appeals Chamber)·07 Apr 2021

Upper Tribunal: Tax Credit Ends Upon Spouse's Death

The Upper Tribunal decided that a person's entitlement to a tax credit ends when their spouse dies, even if they live in an area where universal credit is available. This decision was made based on specific regulations regarding tax credits.

DismissedUpper Tribunal (Administrative Appeals Chamber)·04 Dec 2020

Upper Tribunal Upholds Denial of Tax Credits Due to Income Level

AllowedUpper Tribunal (Administrative Appeals Chamber)·14 Sept 2017

Tax Credit Case Reversed Due to Legal Error in UK Upper Tribunal

AllowedUpper Tribunal (Administrative Appeals Chamber)·15 Aug 2017

Penalty Reduced for Negligent Tax Credit Claim

AllowedUpper Tribunal (Administrative Appeals Chamber)·23 Mar 2017

Tax Credits Appeal Remitted for Fresh Hearing

AllowedUpper Tribunal (Administrative Appeals Chamber)·15 Mar 2017

Claimant Entitled to Tax Credits as Single Person

AllowedUpper Tribunal (Administrative Appeals Chamber)·01 Dec 2016

Tax Credit Appeal Lapses Due to Procedural Errors

AllowedUpper Tribunal (Administrative Appeals Chamber)·01 Dec 2016

Upper Tribunal Orders Fresh Hearing for Working Tax Credits Appeal

AllowedUpper Tribunal (Administrative Appeals Chamber)·03 May 2017

Upper Tribunal: First-tier Tribunal can extend tax credits appeal time limits

AllowedUpper Tribunal (Administrative Appeals Chamber)·16 Jan 2017

Upper Tribunal Overturns Tax Credit Penalty Due to Insufficient Reasoning