Three Judge Upper Tribunal panel allows Tax Credit Appeals test case

27 Jul 2016

In an important test case, VK v Commissioners for HMRC [2016] UKUT 0331 (AAC), brought by the Child Poverty Action Group (CPAG), it has been held that tax credit claimants have always been able to make a late appeal against decisions made by HMRC.

The decision reverses previous case law which held that late appeals were not possible in the period between 2008 and 2014, and means that thousands of claimants may now be able to have refusals to admit their late appeal reconsidered.

In the case, HMRC had decided in 2012 that the claimant, VK, had been overpaid credits in 2010/11, as she had claimed as a single person but was now considered to have been a member of a couple. Her appeal was made outside the basic 30 day time limit. Applying previous case law, the appeal tribunal refused to consider her appeal as, due to an error in drafting new legislation in 2008, the rule permitting a late appeal had been removed. However, judges in the Upper Tribunal have now ruled that that was wrong, and that rules always did allow late tax credit appeals to be considered.

Many claimants, especially those subject to controversial HMRC decisions about overpayments made before 2014 and who tried to appeal late but were barred, may be affected by the decision. CPAG estimate that somewhere between 1,000 and 3,000 claimants may be in this situation.

Garden Court North Chambers’ Tom Royston appeared pro bono in the Upper Tribunal and was instructed by Mike Spencer of CPAG.

Share this

Chambers news

Chambers news

The Supreme Court grants permission to appeal in Samuels v Birmingham City Council

Garden Court North Chambers' James Stark, instructed by the Community Law Partnership, has appeared for Ms Samuels throughout.

Chambers news

Supreme Court allows appeal and settles law relating to interest accruing on non-payment of confiscation orders and whether or not interest impacts on default term

Pete Weatherby QC and Matthew Stanbury succeed before the Supreme Court in R (Gene Gibson) v Secretary of State for Justice.

Chambers news

Peter Hodson – Happy Retirement

After 23 years at the Bar, most of them spent at Garden Court North Chambers, Peter Hodson has decided to retire from practice.

Chambers news

No case to answer in a prosecution alleging the murder of a baby by his parents and leave to appeal refused to the prosecution by the Court of Appeal

Garden Court North Chambers' Pete Weatherby QC and Nina Grahame represented C, the father of the baby.

Sign up to our mailing list

Our mailing list is dedicated to professionals with an interest in our work.

Sign up