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Neutral Citation Number:	2016 UKUT 399 AAC
Reported Number:
File Number:	CTC 1343 2015
Appellant:	RF
Respondent:	Her Majesty's Revenue and Customs (TC)
Judge/Commissioner:	Judge P Gray
Date Of Decision:	24/08/2016
Date Added:	21/09/2016
Main Category:	Tax credits and family credit
Main Subcategory:	deductions and income assessments
Secondary Category:	Tax credits and family credit
Secondary Subcategory:	other
Notes:	in expectation of payment' [18]-[28] section 18 / section 16 interaction. From [30] In the absence of a specific lapsing provision there is no justification for an implied automatic lapse where a section 18 decision has been made but has not (or has not yet) been appealed; there may be benefit to an appellant in pursuing the section 16 appeal despite the conclusive nature of the section 18 decision
Decision(s) to Download:	CTC 1343 2015-00.doc

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