SK v Commissioners for Her Majesty’s Revenue and Customs and Secretary of State for Work and Pensions (UC)
| Jurisdiction | UK Non-devolved |
| Judge | Judge Jacobs |
| Neutral Citation | [2022] UKUT 10 (AAC) |
| Subject Matter | Jacobs,E |
| Court | Upper Tribunal (Administrative Appeals Chamber) |
| Published date | 01 February 2022 |
1
THE UPPER TRIBUNAL
(ADMINISTRATIVE APPEALS CHAMBER)
UPPER TRIBUNAL CASE NO: CTC/0073/2021
[2022] UKUT 10 (AAC)
SK V COMMISSIONERS FOR HER MAJESTY’S REVENUE AND CUSTOMS AND
SECRETARY OF STATE FOR WORK AND PENSIONS
Decided without a hearing
Representatives
Claimant
Angela Marke (and others at earlier stages),
Cardinal Hume Centre
Commissioners
HM Revenue and Customs
Secretary of State
DMA Leeds
DECISION OF UPPER TRIBUNAL JUDGE JACOBS
On appeal from the First-tier Tribunal (Social Entitlement Chamber)
Reference:
SC242/19/06276
Decision date:
21 August 2019
Venue:
Fox Court
The decision of the First-tier Tribunal did not involve the making of an error on a point
of law under section 12 of the Tribunals, Courts and Enforcement Act 2007.
REASONS FOR DECISION
A. The issue
1. This appeal is about the transition from tax credits to universal credit. In
particular, it is about the interpretation of regulation 8 of the Universal Credit
(Transitional Provisions) Regulations 2014 (No 1230). This refers to the basic
condition for entitlement to universal credit in section 4(1)(c) of the Welfare Reform
Act 2012, which reads: ‘a person meets the basic conditions who … (c) is in Great
Britain …’ Do those words have to be understood as they stand or subject to
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