HMRC v SSWP and GS (TC)
Claim for universal credit (UC) and termination of tax credits – pre-25 July 2022, requirement there for Secretary of State to have been ‘satisfied’ claimant met the basic conditions for UC
Decision in brief
Decision of three-judge panel in HMRC v SSWP and SA (TC) followed – withdrawal of UC claim before issue of ‘stop notice’ to HM Revenue and Customs – made no difference to operation of regulation 8, so that tax credits were correctly terminated – JL v Calderdale MBC and SSWP [2022] UKUT 9 (AAC) followed and contrary decision in HMRC v AB [2021] UKUT 209 (AAC) not followed