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CSTC/450/2016
Does anyone know the outcome of CSTC/450/2016? The case was pending in February 2018 and was mentioned in an article in Welfare Rights Bulletin at the time in an article on appeal rights in tax credits.
The author argued that the reasoning in R(CJ) v SSWP(ESA) [2017] UKUT 324 (AAC) applied equally to Tax Credits but that HMRC were arguing that it does not and that tax credit appeals relying on CJ could be stayed behind CSTC/450/2016
Hi Stainsby
As I understand it, that appeal was withdrawn due to the merits of the appeal, not the question of whether an appeal could be accepted when late MR rejected. I’m not aware of the outcome of any other such cases, so I guess that leaves it open to argue as in article and suggested template https://cpag.org.uk/welfare-rights/resources/article/appeal-rights-and-tax-credits
Mark
Thanks for clearing this up for me