PA v Her Majesty's Revenue and Customs (TC)
| Jurisdiction | UK Non-devolved |
| Judge | Judge Markus QC |
| Neutral Citation | [2020] UKUT 324 (AAC) |
| Subject Matter | Tribunal procedure,practice - tribunal jurisdiction,Markus,K |
| Court | Upper Tribunal (Administrative Appeals Chamber) |
| Published date | 18 December 2020 |
PA v HMRC (TC) [2020] UKUT 324 (AAC)
1
IN THE UPPER TRIBUNAL Appeal No. CSTC/466/2019 (V)
ADMINISTRATIVE APPEALS CHAMBER
On appeal from the First-tier Tribunal (Social Entitlement Chamber)
Between: PA Appellant
- v –
HM Revenue and Customs Respondent
The Lord Advocate also making representations
Before: Upper Tribunal Judge Markus QC
Hearing date: 18 September 2020
Decision date: 18 November 2020
Representation:
Appellant: Did not appear (written representations in person)
Respondent: Mr R. MacLeod (Advocate)
Lord Advocate: Ms L. Irvine (Advocate)
DECISION
I refuse permission to appeal
REASONS FOR DECISION
1. The Appellant applied to the Upper Tribunal (‘UT’) for permission to appeal
against a decision of the First-tier Tribunal (‘FTT’) relating to his entitlement to
working tax credits. The Respondent is Her Majesty’s Revenue and Customs
(‘HMRC’).
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