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Introduction
Introduction
These appeals are about entitlement to working tax credits. The issue upon which both appeals turn is whether the Appellant (to whom I’ll refer as the “claimant”) was engaged in qualifying remunerative work for the purposes of meeting the eligibility conditions for working tax credit pursuant to section 10 of the Tax Credits Act 2002 (the “2002 Act”) and the Working Tax Credit (Entitlement and Maximum Rate) Regulation 2002 (the “2002 Regulations”).
- 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