child tax credit

  • Two child limit challenge

    Last updated: November 28, 2017
    test case

    On 18 August 2017 CPAG issued a claim for judicial review in the High Court against the Secretary of State for Work and Pensions (SSWP) to challenge the two child limit, introduced by the Welfare Reform and Work Act 2016. Permission was granted on 17 October 2017 so the case will now go forward to a full hearing on 6 and 7 February 2018.

    The case is brought on behalf of two lone mothers who each already have more than one child and had an 'additional' child born after 6 April 2017.

    Grounds of challenge are:

  • Tax credits and appeal rights

    Last updated: September 25, 2017
    test case

    Update - 25 September 2017 - on 14 June 2017 a three-judge panel of the Upper Tribunal decided that -

    'As soon as the Commissioners for Her Majesty’s Revenue and Customs have made a decision under section 18 of the Tax Credits Act 2002 for a tax year, any decision made under section 16 for that tax year ceases retrospectively to have any operative effect, any appeal that has been brought against that section 16 decision therefore lapses, the First-tier Tribunal ceases to have jurisdiction in relation to that appeal and that tribunal must strike out the proceedings.' (paragraph 1)

  • Childcare, tax credits and other help


    factsheet

    This factsheet looks at when parents in work can get help with childcare costs through working tax credit. It also looks at other sources of help and the interaction with tax credits.

    It contains some information that is only relevant to Scotland. For UK-wide information, see Tax credits and childcare.

  • Tax credits and early years project


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    We want to contribute to a reduction in the number of families living in poverty in Scotland by maximizing the potential income available to them through the social security system. As the system moves from tax credits to universal credit over the next few years, our focus is on the families who rely on this vital support, with a particular emphasis on vulnerable families including:

  • Tax Credits - Late Appeals

    Last updated: February 22, 2017
    test case

    VK v HMRC CTC/5461/2014 (Upper Tribunal (Administrative Appeals Chamber))

    Update 27/07/2016: in a judgment dated 11/07/2016, the Upper Tribunal has decided that tax credit claimants have always been able to make a late appeal against decisions made by HMRC. For more information and a link to the decision see the news item CPAG wins test case on tax credit appeals.

  • Tax credits and early years e-bulletin - Scotland


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    Our monthly tax credits e-bulletin keeps you up to date with tax credits news and developments. You can read past editions by following the links below, or sign up to the e-bulletin here.

  • Early years and childcare services


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    We are interested in working with early years services, childcare providers and information services to promote access to:

    • quality, affordable childcare through tax credits and universal credit
    • other financial help for families at risk of poverty.

    We are offering free resources including factsheets on financial help with childcare for low income families, a free advice line, and a short seminar for your group – see below for details.

  • Uprating and the value of children’s benefits: Policy note December 2014

    December 2014
    briefing

    This policy note considers the effect that uprating decisions have had on the real value of children’s benefits over the course of this parliament. Specifically, it calculates the amounts which our two key children’s benefits – child benefit and child tax credit – have lost over the last five years. It has been written to coincide with Autumn Statement 2014, the point in the fiscal year when decisions about benefit uprating have conventionally been made.

  • Mandatory reconsideration of HMRC decisions

    Issue 241 (August 2014)
    article

    Mark Willis takes a look at the rules introducing mandatory reconsideration into appeal rights for tax credits, child benefit and guardian’s allowance.

  • Parliamentary briefing on 'welfare cap' and Charter for Budgetary Responsiblity

    March 2014
    briefing

    At the Budget in March 2014, the government announced it would be amending the Charter for Budgetary Responsibility to implement a new 'welfare cap' policy.