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Factual background
Factual background
On 15 December 2022 the Respondent (to whom I shall refer as “HMRC”) decided that the claimant was not entitled to working tax credit in the 2021-2022 tax year as he was not in remunerative work, and so did not satisfy the conditions to entitlement in paragraph 4 of the 2002 Regulations (the “HMRC 2021-22 Decision”). The claimant disagreed with this HMRC 2021-22 Decision and appealed to the First-tier Tribunal. The appeal was given the appeal reference number SC286/23/00074.
On 15 December 2022 HMRC also decided that the claimant was not entitled to working tax credit in the 2022-2023 tax year as he was not in remunerative work, and so did not satisfy the conditions to entitlement in paragraph 4 of the 2002 Regulations (the “HMRC 2022-23 Decision”). The claimant disagreed with this HMRC 2022-23 Decision and appealed to the First-tier Tribunal. The appeal was given the appeal reference number SC286/23/00075.
- Heading
- Introduction
- Factual background
- Legal framework
- The First-tier Tribunal’s decision
- The grounds of appeal and the parties’ submissions
- Analysis
- Was the claimant engaged in carrying on a trade, profession or vocation?
- Was the claimant’s enterprise carried on “on a commercial basis”?
- Was the claimant’s trading enterprise carried on “with a view to the realisation of profits”?
- Was the claimant’s trade, profession or vocation “organised and regular”?
- Was the claimant’s 16 hours of work per week done “for payment or in expectation of payment”?
- Ground 2
- Ground 3
- Conclusions