JG v His Majesty's Revenue and Customs: [2025] UKUT227 (AAC)
Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 8 July 2025.
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Judicial Summary
This case concerns JG鈥檚 entitlement to tax credits in the 2021/2022 tax year. His partner had become ordinarily resident in Slovenia in 2019, where she was caring for her mother and the children of herself and JG. JG visited her from 1 June 2021 to 17 December 2021. This exceeded the permitted period of temporary absence under the Tax Credits (Residence) Regulations 2003. As a result, his award of tax credits was limited to the inclusive period from 6 April 2021 to 24 August 2021. No allowance could be made for the travel disruption caused by the pandemic. Following the United Kingdom鈥檚 withdrawal from the EU, JG could not benefit from any provision of the Withdrawal Agreement. The First-tier Tribunal had no jurisdiction to deal with JG鈥檚 complaints about information on the official website or advice given by the helpline.