Issue 234 (June 2013)article
PLEASE NOTE: this article argues that JI v HMRC is not binding. That position is incorrect. However the other reasons given in the article as to why JI is wrongly decided may still be used. Please see also the further article (Feb 2015)
A recent decision of the Upper Tribunal has decided there is no possibility of making a late appeal in tax credits cases. Martin Williams considers the case.