working tax credit

  • Tax credits and appeal rights

    Last updated: September 25, 2017
    test case

    Update - 25 September 2017 - on 14 June 2017 a three-judge panel of the Upper Tribunal decided that -

    'As soon as the Commissioners for Her Majesty’s Revenue and Customs have made a decision under section 18 of the Tax Credits Act 2002 for a tax year, any decision made under section 16 for that tax year ceases retrospectively to have any operative effect, any appeal that has been brought against that section 16 decision therefore lapses, the First-tier Tribunal ceases to have jurisdiction in relation to that appeal and that tribunal must strike out the proceedings.' (paragraph 1)

  • Childcare, tax credits and other help


    factsheet

    This factsheet looks at when parents in work can get help with childcare costs through working tax credit. It also looks at other sources of help and the interaction with tax credits.

    It contains some information that is only relevant to Scotland. For UK-wide information, see Tax credits and childcare.

  • Tax credits and early years project


    page

    We want to contribute to a reduction in the number of families living in poverty in Scotland by maximizing the potential income available to them through the social security system. As the system moves from tax credits to universal credit over the next few years, our focus is on the families who rely on this vital support, with a particular emphasis on vulnerable families including:

  • 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.

  • Guide to welfare reforms for local authority staff and their partners


    page

    A (long) plain language guide to welfare reforms for local authority staff and their partners

    A wide reaching programme of welfare reform is underway that will have a significant impact on child poverty levels across local authorities. The scope of the welfare reform programme is broad, and a number of reforms will affect a variety of family types, and for many households, these effects will be cumulative.

  • Tax credits: the truth is rarely pure and never simple

    Issue 228 (June 2012)
    article

    Mark Willis explains the latest round of changes to tax credits.1

    • 1. Oscar Wilde, The Importance of Being Earnest, 1895
  • Tax credits changes

    Issue 227 (April 2012)
    article

    Edward Graham with a reminder that a number of important changes to tax credits took effect from 6 April 2012.

  • Tax credits: making an appeal

    Issue 223 (August 2011)
    article

    A recent decision of the Upper Tribunal may make it easier for tax credit claimants to actually get an appeal heard by a First-tier Tribunal. Edward Graham explains.

  • Tax credits: win some, lose some more

    Issue 221 (April 2011)
    article

    Mark Willis looks at the impact of the new rules affecting tax credits which came into force on 6 April 2011.

  • Spending Review – more cuts

    Issue 219 (December 2010)
    article

    Angela Toal examines the changes to welfare benefits and tax credits announced in the Government’s Spending Review in October 2010.