tax credits

  • Tax credits: new problems

    Issue 245 (April 2015)

    Although the Welfare Reform Act 2012 provides for the abolition of tax credits, it is still possible for people who are not entitled to universal credit to make a new claim for tax credits for 2015/16 and the majority of claimants will see their awards renewed as normal. There are also some new developments in policy and legislation, described here by Mark Willis.

  • Still better late than never?

    Issue 244 (February 2015)

    Various changes, some unintentional others deliberate, have made it more difficult to bring an appeal against a tax credits decision outside the time limit. Following on from Martin Williams article in Bulletin 234, Mike Spencer looks at the issues and discusses potential legal challenges.

  • Childcare support for working families

    Level: Basic

    training course

    This half-day course is for people working in childcare and early years, who want to maximise incomes for working families and help them to avoid common benefit problems. It concentrates on who can get help with the costs of childcare through the social security system, and how this interacts with other sources of support, including the new tax-free childcare scheme. No previous knowledge of benefits is required.

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  • Overpayments and official error

    Issue 242 (October 2014)

    Simon Osborne reviews rules on the relationship between benefit overpayment recovery and official error, with reference to some recent decisions from the Upper Tribunal.

  • Mandatory reconsideration of HMRC decisions

    Issue 241 (August 2014)

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

  • Tax credits - moving on to universal credit


    This factsheet explains what happens to your tax credit award with the introduction of universal credit.

  • Tax credits and childcare


    This factsheet looks at when parents in work can get help with childcare costs through working tax credit.

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

    March 2014

    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.

  • Tax credits revival

    Issue 238 (February 2014)

    Mark Willis considers some recent and forthcoming changes to the administration of tax credits.