Tax credits

Welfare Rights - Tax Credits block

There are two types of tax credits: child tax credit is for people with children; working tax credit is for people in work, on a low income. This page lists all our adviser resources on tax credits.

Key resources


  • ZM and AB v HMRC (TC) [2013] UKUT 0547 (AAC)- CTC/2335/2011 and CTC/2326/2011

    Last updated: November 29, 2013
    test case

    These two cases arose when a couple tried on two separate occasions to claim tax credits. HMRC refused the claims on the grounds that the national insurance number (NINo) requirement was not met and notified them of a right of appeal. They duly appealed. HMRC then argued that the tribunal had no jurisdiction to consider the appeals because there was no right of appeal against a decision that a claim had not been validly made due to failure to meet the NINo requirement.

  • Tax credits: undisclosed partner interventions

    Issue 235 (August 2013)
    article

    Jennie Hammond, tax and benefits adviser at Advice NI, provides an update on HMRC investigations on the legitimacy of single tax credit claims, often based on data supplied by credit reference agencies.

  • Better late than never?

    Issue 234 (June 2013)
    article

    PLEASE NOTE: this article argues that JI v HMRC is not binding. That position is incorrect. However the other reasons given in the article as to why JI is wrongly decided may still be used. Please see also the further article (Feb 2015)

    A recent decision of the Upper Tribunal has decided there is no possibility of making a late appeal in tax credits cases. Martin Williams considers the case.

  • 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
  • Benefit and Tax Credit Rates A4 Chart


    page

    Benefits and tax credits A4 chart

    Price £6.50 (pack of two) post free, or £16 (pack of 10) plus £3.99 p&p.


  • Benefit and Tax Credit Rates Poster


    page

    Benefit and tax credit rates poster

    Price £6.50    

  • 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.

  • Welfare Reform Act 2012

    Issue 227 (April 2012)
    article

    Do acts speak louder than words? Edward Graham gives a round-up of the changes on their way.

  • Welfare Rights Bulletin


    page

    Welfare Rights Bulletin

    Price £40 (cover price) (Members and CAB Price £34.00) 
    for annual subscription (six issues).  ISSN 0263 2098
     

  • EU co-ordination of social security

    Issue 225 (December 2011)
    article

    Sarah Clarke provides an update on some European Union co-ordination issues.

    This article is about what happens when European nationals, including UK nationals, and their family members move from one country to another within the European Union (EU), and explains more about when they can take their benefits with them.