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Neutral Citation Number:	2010 UKUT 159 AAC
Reported Number:
File Number:	CTC 1699 2009
Appellant:	PD
Respondent:	HMRC and CD
Judge/Commissioner:	Judge D. Williams
Date Of Decision:	19/05/2010
Date Added:	29/06/2010
Main Category:	Tax credits and family credit
Main Subcategory:	couples and joint claims
Secondary Category:	Tribunal procedure and practice (including UT)
Secondary Subcategory:	notice requirements
Notes:	Tax credits – joint claims – whether income for a full tax year properly taken into account in calculating tax credit entitlement of a couple who separate during the year. Tribunal practice and procedure – notice requirements – requirement to give notice to both joint claimants of a hearing where one appeals – rule 27 of the FTT SEC Tribunal Procedure Rules.
Decision(s) to Download:	CTC 1699 2009-00.doc

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