tax credits

  • 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, appeals and ‘SLANs’

    Issue 256 (February 2017)

    Mark Willis reviews recent caselaw about attempted appeals against tax credit ‘notices’ referred to by HMRC as ‘Statements Like an Award Notice’ or SLANs.

  • Tax credits: child disability element fiasco

    Issue 256 (February 2017)

    Martin Williams discusses securing child disability elements for the 28,000 families who lost out due to the failure of the DWP to notify HMRC about awards of disability living allowance (DLA).

  • Concentrix – lessons learned?

    Issue 255 (December 2016)

    An experiment with the privatisation of decision making in tax credits appears to be in tatters after HMRC ended its contract with Concentrix (the private company contracted to investigate the correctness of tax credit awards) early. But where does this leave advisers with cases opened by Concentrix, and does it mean we should expect any improvement in the quality of administration and decision making? Mark Willis investigates.

  • Tax credits and early years e-bulletin - Scotland


    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.

  • Welfare rights resources


    CPAG in Scotland has a wide range of information and resources on benefits and tax credits. See our ebulletins and Scottish Handbooks below, or visit our factsheets page.

    Are you an adviser looking for our advice line number? See our Help for Advisers page.

  • Late is better than never

    Issue 253 (August 2016)

    A three-judge panel of the Upper Tribunal has overturned a previous ruling that tax credits claimants could not make a late appeal against decisions made between 2008 and 2014. Mike Spencer considers the implications of the decision and how claimants whose appeals were wrongly struck out can get their appeals reinstated.

  • Tax credits and living together: ‘here we go again’

    Issue 251 (April 2016)

    Ros White considers the ‘extensive catalogue’ of Upper Tribunal decisions highlighting failures by HMRC and the First-tier Tribunal in tax credits ‘living together’ cases

  • The Welfare Reform and Work Bill and human rights

    Issue 250 (February 2016)

    The Welfare Reform and Work Bill, if passed into law, will have a significant impact on claimants (for an overview, see Bulletin 247). Mike Spencer and Sophie Earnshaw consider whether its more controversial measures would comply with human rights law.

  • Early Warning System policy update: Tax credits

    December 2015

    The Early Warning System (EWS) is a framework which has been developed by Child Poverty Action Group (CPAG) in Scotland to collect and analyse case evidence about how welfare changes are affecting the wellbeing of children, their families and the communities and services that support them. The latest policy bulletin focuses on tax credits.