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Social Security Legislation 2019/20 Volume IV
Social Security Legislation 2019/20 Volume IV
Tax Credits and HMRC-administered Social Security Benefits
20th Edition
ISBN:  9780414071995
Published by:  Sweet & Maxwell
Publication Date:  20 Sep 2019
Subscription Information:  Non-Subscribable Product
Format:  Paperback
PRODUCT INCLUDES:
Paperback
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PRODUCT DESCRIPTION
Tax Credits and HMRC-administered Social Security is Volume IV of the 2019/20 edition of the series Social Security Legislation. This year’s volume includes the usual myriad miscellaneous amendments over the past year to both the primary and the secondary legislation governing tax credits and HMRC-administered social security benefits. In addition, Volume IV includes commentary on analysis of important Upper Tribunal decisions on evidential, procedural and substantive issues arising in tax credits appeals.

The text includes all relevant statutory material, including the date and effect of amendments, with commentary taking account of decisions of the courts, the Commissioners, and the definitions of key statutory terms. Tables of cases (including Upper Tribunal decisions) and Commissioners’ decisions 1948–2009 are included for easy reference.

This volume covers:
  • HMRC tax credits
  • Child Benefit and guardian’s allowance
  • Statutory Sick Pay
  • Statutory paternity and adoption pay and shared parental pay
  • Child Trust Funds
  • Childcare payments

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