LJ V HMRC-v-Department for Social Development (TC) (Appeals)

The decision of the appeal tribunal dated 13 December 2013 is in error of law. The error of law identified will be explained in more detail below. Pursuant to the powers conferred on me by Article 15(8) of the Social Security (Northern Ireland) Order 1998, I set aside the decision appealed against.

For further reasons set out below, I am unable to exercise the power conferred on me by Article 15(8)(a) of the Social Security (Northern Ireland) Order 1998 to give the decision which the appeal tribunal should have given. This is because there may be further findings of fact which require to be made and I do not consider it expedient to make such findings, at this stage of the proceedings. Accordingly, I refer the case to a differently constituted appeal tribunal for re-determination.

On 13 September 2011 a decision-maker in HMRC awarded the appellant entitlement to working tax credit (WTC) at a nil rate and child tax credit (CTC) amounting to �5957.78 for the period from 6 April 2011 to 5 April 2012. On 27 July 2012 another decision-maker in HMRC decided that the appellant remained entitled to an award of WTC at a nil rate from 6 April 2011 and CTC of �18.97 for the period from 6 April 2011 to 5 April 2012. The award of CTC of �18.97 represented an award for the period of one day that is 6 April 2011.

An appeal against the decision dated 27 July 2012 was received in HMRC on 30 August 2012. In the original appeal submission, at paragraph 15 of section 5, the Appeals Writer makes reference to a document at page 49 of the appeal submission and indicates that:

�The Appeal Officer decided the information and evidence available confirmed that the decision of 27 July 2012 to remove the elements in respect of (the appellant�s children) from (the appellant�s) tax credit assessment for the period 06 April 2011 to 05 April 2012, with effect from 07 April 2011, was correct.�