Can a Tax Credit appeal lapse?
I have been book bashing all morning and can’t find any authority for the delegation to the Decisions and Appeals regulations. The Tax Credits (Appeals) No 2 regs do discuss the SS(D&A) regulations but I can’t find any explicit delegation.
I can’t find “lapse” anywhere in the 2002 TCA.
I don’t think tax credits appeals can lapse. Is someone saying that they can?
Lapsing is generally a function of s.9(6) SSA which doesn’t apply.
A tax credits appeal can be settled by written agreement of the parties pursuant to s.54 Taxes Management Act 1970 which is incorporated for these purposes by the Tax Credits (Settlement of Appeals) Regulations 2014. See also TCTM09260.
That was my thinking, but a decision rendering the previous, challenged decision of no effect causes an appeal to lapse despite specific provision to that effect.
Your formulation would also exclude an appeal to the UT which I don’t really want.
One of the advantages of UC is that I have been able to basically ignore developments relating to the unholy mess that is tax credits adjudication for the last several years.
LS seems to be saying that where a section 16 decision was made and appealed, but that the section 16 decision was then supplanted by a section 18 decision before the appeal is resolved, the effect is to cause the appeal to ‘lapse’ insofar as there is no longer anything to appeal against.
(Although the UT seems to be talking about the appeal ‘lapsing’ in the sense that it ought to be struck out by a judge, rather than in the sense we normally see it used where the DM just declares that a favourable revision has taken place and the appeal is disposed of administratively)
I think perhaps we would need to understand the context of the issue you are actually dealing with to answer your question.