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Neutral Citation Number: 2013 UKUT 561 AAC
Reported Number:
File Number: CTC 548 2013
Appellant: GJ
Respondent: Her Majesty's Revenue and Customs (TC)
Judge/Commissioner: Judge N J Wikeley
Date Of Decision: 12/11/2013
Date Added: 02/12/2013
Main Category: Tax credits and family credit
Main Subcategory: responsible for child and child care credits
Secondary Category:
Secondary Subcategory:
Notes: Tax credits - responsible for child - 'normally living with test' - terms of residence order under Children Act 1989 not decisive.
Decision(s) to Download: CTC 0548 2013-00.doc CTC 0548 2013-00.doc