tax credits

  • Parliamentary briefing on 'welfare cap' and Charter for Budgetary Responsiblity

    March 2014
    briefing

    At the Budget in March 2014, the government announced it would be amending the Charter for Budgetary Responsibility to implement a new 'welfare cap' policy.

  • Tax credits revival

    Issue 238 (February 2014)
    article

    Mark Willis considers some recent and forthcoming changes to the administration of tax credits.

  • Tax credits - key issues for advisers

    Level: Standard

    training course

    This one-day course rounds up all the outstanding issues you may encounter with tax credits, including in the transition to universal credit. Tax credits will be with us for some time yet, and continue to provide vital support to the majority of families with children and to low-income workers. The course is suitable for people wanting a refresher on the rules and an update on recent changes. 

    The course covers:

    • Claims and decisions
    • Overpayments
    • Reconsiderations and appeals
    • Stopping tax credits and moving on to universal credit

     

    Read more
    Dates:
  • Tax credits - a passport to other help


    factsheet

    Having an award of child tax credit (CTC) or working tax credit (WTC) can sometimes mean that you are ‘passported’ to other assistance. This factsheet explains what other help is available in Scotland, and what other conditions you must meet. This leaflet focuses on tax credits, but other people, for example people on income support, can also qualify for help.

  • 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


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    Benefit and tax credit rates poster

    Price £6.50