CMH v His Majesty's Revenue and Customs (TC): [2025] UKUT 166 (AAC)
Upper Tribunal Administrative Appeals Chamber decision by Judge West on 2 June 2025.
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Judicial Summary
S.30 Childcare Payments Act 2014 � whether claimant made “declaration of eligibility� - if so, was it a valid declaration of eligibility? - if Upper Tribunal must consider eligibility for itself, was claimant in fact ineligible because in receipt of “other relevant childcare support� at relevant time? � whether s.30 ceased to have effect before claimant made declaration of eligibility � whether HMRC v RS (No.2) (TC) [2022] UKUT 246 correctly decided in its interpretation of Article 7(6) of the Welfare Reform Act 2012 (Commencement No.23 and Transitional and Transitory Provisions) Order 2015 and whether it should be followed.