[2025] UKUT 166 (AAC)

In any event, the Upper Tribunal was right in RS (No.2). To make a claim “for the next tax year” it is necessary to claim for the whole tax year. It is not enough to make a claim in respect of just part of a tax year (as the claimant did) and if that had been Parliament’s intention it would have said so.

The claimant refers to s.5 of the TCA 2002, which concerns the period of awards, but that does not assist him (as was said in RS (No.2) at [55]). The provision provides for tax credit claims to be made in the middle of a tax year (s.5(2)), but that says nothing about the meaning of “for the next tax year” in Article 7(6) of the No.23 Order. In any event, contrary to the claimant’s argument, it is clear from s.5 that claims are for a period (either the whole tax year or the period between the claim being made and the end of that tax year (i.e. the current tax year)).

He also refers to the TCR 2002, but those regulations do not assist his argument as it is a different statutory provision using different statutory language.

For these reasons, the appeals should be dismissed.