[2023] UKUT 212 (AAC)

This is the claimant’s appeal to the Upper Tribunal, brought with permission given by Upper Tribunal Judge Gray on 12 September 2018, from a decision of the First-tier Tribunal (F-tT) which it made following a hearing of 16 February 2018 and which it explained in a statement of reasons for decision (statement of reasons) of 14 April 2018, to dismiss her appeal to it. The F-tT, in dismissing the appeal, upheld a decision of Her Majesty’s Revenue and Customs (HMRC) of 12 January 2017.

I held an oral hearing of the appeal which took place on 15 September 2022. The claimant was represented, at that hearing, by Mr M Williams of the Child Poverty Action Group (CPAG). HMRC was represented by Mr S Pritchard of Counsel. I am grateful to each of them. Following the hearing I received further written submissions the last of which was received on 11 July 2023.

The decision of 12 January 2017 (subsequently confirmed by way of mandatory reconsideration on 13 March 2017) was, in essence, a decision to refuse to pay to the claimant backdated disability element of child tax credit for any tax year other than the tax year running from 6 April 2016 to 5 April 2017. The claimant had sought to have the child disability element backdated to 18 March 2010. But HMRC did subsequently (see below) decide to backdate payment of the above element for the tax year running from 6 April 2015 to 5 April 2016.