RJ v. Her Majesty's Revenue and Customs; Her Majesty's Revenue and Customs v. RJ
| Jurisdiction | UK Non-devolved |
| Judge | Judge West |
| Neutral Citation | [2021] UKUT 40 (AAC) |
| Subject Matter | Tax credits,family credit - couples,joint claims,West,M |
| Court | Upper Tribunal (Administrative Appeals Chamber) |
| Published date | 07 April 2021 |
RJ v. HMRC; HMRC v. RJ
[2021] UKUT 40 (AAC)
IN THE UPPER TRIBUNAL Appeal No. CTC/2649/2019
(ADMINISTRATIVE APPEALS CHAMBER)
On Appeal from the First-tier Tribunal (Social Entitlement Chamber)
SC192/18/00195
Between RJ
Appellant
and
HER MAJESTY’S REVENUE AND CUSTOMS
Respondent
Appeal No. CTC/392/2020
HER MAJESTY’S REVENUE AND CUSTOMS
Appellant
and
RJ
Respondent
BEFORE UPPER TRIBUNAL JUDGE WEST
Hearing date: 22 January 2021
Date of Decision: 15 February 2021
Representation
RJ: Russell James (counsel)
HMRC: Yaaser Vanderman (counsel)
RJ v. HMRC; HMRC v. RJ
[2021] UKUT 40 (AAC)
DECISION
The claimant’s 2019 appeal is dismissed.
HMRC’s 2020 appeal is allowed. The decision of the Tribunal sitting at
Weymouth dated 20 June 2019 (after a hearing on 31 May 2019) under file
reference SC192/18/00195 contains an error of law.
The decision of the Tribunal is remade. The claimant’s award of tax credits did
not extend to the end of the tax year on 5 April 2018; the entitlement to tax
credits terminated on the death of the claimant’s wife on 30 January 2018. He
could not thereafter make a new claim for tax credits because he lived in a
universal credit full service area.
This decision is made under sections 11 and 12(1), (2)(a) and (b)(ii) of the
Tribunals, Courts and Enforcement Act 2007.
REASONS
Introduction
1. The issues with which this decision is concerned are
(1) the construction of s.3 of the Tax Credits Act 2002 (“the 2002 Act”) and
whether a widower remains part of a couple, notwithstanding the death of his
wife, such that he can still make a joint claim
(2) whether the claimant was subject to unlawful discrimination under the
Human Rights Act 1998 on the basis of his status as a widower
(3) the effect of regulation 15(3) of the Tax Credits (Claims and Notifications)
Regulations 2002 (“the 2002 Regulations”) and whether its effect was that the
RJ v. HMRC; HMRC v. RJ
[2021] UKUT 40 (AAC)
tax credits awarded to the claimant should be extended to the end of the tax
year 5 April 2018
(4) whether the appeal had lapsed and the effect of lapse on the appeal to the
Upper Tribunal
(5) whether HMRC is entitled to withdraw a concession made before the First-
tier Tribunal that the tax credits awarded to the claimant should be extended
to the end of the tax year 5 April 2018.
2. These are two appeals, the first with the permission of District Tribunal
Judge Ponting and the second with my permission, against the decision of the
First-tier Tribunal sitting at Weymouth on 31 May 2019.
3. I shall refer to the appellant in the first appeal (and respondent in the
second appeal) hereafter as “the claimant”. The respondent in the first appeal
(and appellant in the second appeal) is Her Majesty’s Revenue and Customs.
I shall refer to it hereafter as “HMRC”. I shall refer to the tribunal which sat on
31 May 2019 as “the Tribunal”. The first appeal is that of the claimant. The
second appeal is that of HMRC, but both arise out of the same decision. The
number of the claimant’s appeal is CTC/2649/2019; that of HMRC is
CTC/392/2020, but for ease of reference hereafter I will refer to them either as
“the 2019 appeal” and “the 2020 appeal” or “the claimant’s appeal” and
“HMRC’s appeal” respectively.
The History of the Claim
4. The claimant and his wife had a joint award of tax credits from 6 April
2017 (and originally from 23 July 2007). On 30 January 2018, the claimant’s
wife sadly died. On 8 February 2018 HMRC terminated the joint award of tax
credits with effect from 30 January 2018, pursuant to s.16 of the 2002 Act.
5. On 28 February 2018 the claimant attempted to make a single tax credits
claim, but the claim was refused by HMRC on the basis that he was living in a
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