Articles | CPAG

Articles

Tax credits: claim while you can

Issue 265 (August 2018)
Time is running out for tax credits. Mark Willis explains.

Overpayments and tax credits: what now?

Issue 264 (June 2018)
Since tax credits were introduced in 2003, the system has struggled to cope with the problem of overpayments. As we enter the final phase before tax credits are replaced by universal credit (UC), pressures are building up again. Mark Willis explains.

Two-child limit: one year on

Issue 263 (April 2018)
Kirsty McKechnie sets out what CPAG’s Early Warning System has been learning about the first year of the operation of the ‘two-child limit’ in means-tested benefits.

Appeal rights and tax credits

Issue 262 (February 2018)
We now know that in benefits an appeal right still exists even where the DWP refuses to carry out a mandatory reconsideration on grounds of lateness. But what about tax credits and HM Revenue and Customs (HMRC)? Mark Willis explains.

The austerity generation: the impact of cuts to universal credit on family incomes and child poverty

Issue 159 (Winter 2018)
CPAG’s new report, The Austerity Generation, sets out the effect of a decade of cuts to social security on family incomes and child poverty, based on modelling by the Institute for Public Policy Research.

Scepticism and scrutiny in HMRC appeals

Issue 261 (December 2017)
Ros White considers a recent judgment warning to First-tier Tribunals not to take HMRC submissions at face value.

‘Two-child limit’: the exceptions

Issue 260 (October 2017)
Following the introduction of the ‘two-child limit’ in April 2017 (as described in Bulletin 257), Mark Willis takes a closer look at the exceptions now that government guidance is available.

The two-child limit

Issue 257 (April 2017)
From 6 April 2017, a two-child limit applies in child tax credit (CTC) and means-tested benefits. Mark Willis and Simon Osborne describe the rules.

Tax credits, appeals and ‘SLANs’

Issue 256 (February 2017)
Mark Willis reviews recent caselaw about attempted appeals against tax credit ‘notices’ referred to by HMRC as ‘Statements Like an Award Notice’ or SLANs.

Tax credits: child disability element fiasco

Issue 256 (February 2017)
Martin Williams discusses securing child disability elements for the 28,000 families who lost out due to the failure of the DWP to notify HMRC about awards of disability living allowance (DLA).