tax credits

  • Benefits and tax credits for European students


    factsheet

    This factsheet outlines the main restrictions and potential eligibility for benefits/tax credits for students from a member state of the European Economic Area (EEA). It is not a full and complete guide, and anyone from abroad should always seek further advice from your local citizens advice bureau or other advice agency when considering making a claim for benefit.

  • The two-child limit

    Issue 257 (April 2017)
    article

    From 6 April 2017, a two-child limit applies in child tax credit (CTC) and means-tested benefits. Mark Willis and Simon Osborne describe the rules.

  • Benefits and tax credits law update


    training course

    Social security law and tax credit law can change from day to day and advisers need to keep abreast of developments to advise their clients correctly. Arranged under topic headings and concentrating on caselaw, this essential one-day course looks at the most important changes in benefit and tax credits law from the previous six months.

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    Dates:
  • 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)
    article

    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)
    article

    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)
    article

    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.

  • Welfare rights resources


    page

    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)
    article

    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)
    article

    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