JF v Her Majesty's Revenue and Customs (TC): [2017] UKUT 334 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 10 August 2017.

From:
HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
Published
23 August 2017
Categories:
Remunerative work and Tax credits and family credit
Sub-categories:
Remunerative work - engaged in work, Remunerative work - expectation of payment and Tax credits and family credit - other
Judges:
Wikeley, N
Decision date:
10 August 2017

Read the full decision in .

Judicial Summary

New definition of “self-employed” for working tax credit - Painter and decorator started working as sole trader - Whether claimant’s trade was “on a commercial basis”, “with a view to the realisation of profits” and “regular and organised” - Non-charged out hours essential for business may need to be considered - Importance of being realistic about small sole traders and their audit trails

Updates to this page

Published 23 August 2017
Contents