late requests for Mandatory Recons?
I was wondering if anyone with a better knowledge of Tax Credits than I do could advise.
In R(CJ) and SG v SSWP (ESA):  UKUT 324 (AAC) it was held that DWP did not have the right to block MR requests made within 13 months of the decision only the ground that the request was late. The case indicates that an appellant in this position may be able to appeal straight to the FTT
Would the same rules apply to a late request for a recon of a CTC decision or do Tax Credits have their own specific legislation about late requests?
The same reasoning applies in principle, but yes, tax credits has its own specific primary legislation about this, in the Tax Credits Act as amended by http://www.legislation.gov.uk/uksi/2014/886/article/2/made
We are awaiting a response from HMRC following the case.
It’ll be a tricky argument. The TCA implementation of mandatory recon is much tighter than the D & A regs. Good luck with it.
I am about to launch an appeal on this basis but I imagine many other will too. It would be good to know if HMRC respond to CPAG and if they’re not willing to concede, whether CPAG will pursue a test case. I don’t much want to be that guy!
We are still looking to take this up with HMRC and appreciate your caution on any appeals which may result in the strong judgment in SG and CJ being watered down.
Presumably you need to lodge the appeal or else it will be late too, but then perhaps you could request an adjournment pending HMRC response, or if it goes ahead you might want to get in touch via http://www.cpag.org.uk/test-case-referrals
Thanks, Mark. I’ve lodged the appeal in order to protect the client’s interests but if CPAG does decide to run a test case I’ll make sure the FTT knows, in the hope that you’ll get to go first. There are other issues in the case so it may not itself be suitable as a test case but I’ll keep you up to date as necessary. For reference, client’s initial are JP.
Paul Stockton (my real name: don’t know where “Paus17” came from!)