tax credits

  • The Welfare Reform and Work Bill and human rights

    Issue 250 (February 2016)
    article

    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
    briefing

    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.

  • Tax credits: new problems

    Issue 245 (April 2015)
    article

    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)
    article

    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.

  • Overpayments and official error

    Issue 242 (October 2014)
    article

    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)
    article

    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


    factsheet

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

  • Tax credits and childcare


    factsheet

    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
    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.