Last updated: November 29, 2013test 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.