CTC claim won at appeal

Client won appeal in first-tier tribunal that she was entitled to CTC on 26th September 2016.

HMRC sent letter on the 28th September 2016 saying they will not reinstate CTC as they may appeal and they can suspend any payment until a decision on the appeal is made.

What is the time limit HMRC have to appeal the decision?

Is there any way to get HMRC to reinstate CTC whilst client is waiting to see if HMRC will appeal or not?

Thanks in advance.

Dear HFCAB,

As with all parties to an appeal (both appellants and DWP/HMRC/local authority), HMRC had one month to apply for a Statement of Reasons from the First-tier Tribunal. If they have not applied within the time limit, it is discretionary to the Tribunal as to whether or not to issue the Reasons. It is very difficult to apply to the First-tier Tribunal for leave to appeal to the Upper Tribunal because of error in law has been identified (how do you identify an errors without the Statement of Reasons?).

If HMRC have not applied for a Statement of Reasons by the end of October 2016 in your case, I would start insisting that they action the successful appeal decision and reinstate payment of your client’s CTC.

I hope that this helps.

Chris

Quite. It tends to be that the “we have a month to appeal” is used more as a smokescreen for “we’re still waiting for someone to properly read the decision and tell our computers what to do about it” than actually indicative of an intention to go to the Upper Tribunal.

You will not get notification of HMRC applying for a statement of reasons - it could be it did apply in time and is still waiting on the statement. However, once it is issued, you should also be provided with a copy. I say ‘should’ because given the state of administration at HMC&TS; at present, it wouldn’t surprise me if you didn’t get a copy.

I would telephone HMC&TS; and check whether any request for a statement has been received - then get on the case with the TCO if it’s confirmed no request has been made.

Thanks all!!