Tax Credits and HMRC-administered Social Security Benefits is Volume IV of the 2020/21 edition of the series Social Security Legislation. The companion volumes are: Hooker, Mesher, Mitchell, Poynter, Ward and Wikeley, Volume I: Non Means Tested Benefits and Employment and Support Allowance, Mesher, Poynter and Wikeley, Volume II: Income Support, Jobseeker’s Allowance, State Pension Credit and the Social Fund, Rowland and Ward, Volume III: Administration, Adjudication and the European Dimension, and Mesher, Poynter and Wikeley, Volume V: Universal Credit.
Volume IV covers working tax credit (WTC), paid to those working for low earnings, and child tax credit (CTC), which still provide both universal and means-tested support for over three million families with children. Reflecting the current migration from legacy benefits to universal credit, this volume now includes the four most significant pieces of secondary legislation that underpin transfer from tax credits to universal credit. Also included is the original text of legislation (with amendments noted) and detailed commentary on the range of social security benefits paid by employers but administered by HMRC, namely statutory sick pay (SSP), statutory maternity pay (SMP), statutory paternity pay (SPP), statutory adoption pay (SAP) and statutory shared parental pay (ShPP). This year’s volume also includes SSP amendments made in response to the Coronavirus crisis and the primary and secondary legislation governing the new statutory shared parental bereavement pay. Tax legislation that impacts on tax credits is also included (e.g. the Income Tax (Trading and Other Income) Act 2005 and the Income Tax Act 2007), as are childcare payments under the Childcare Payments Act 2014 and child trust funds. In addition, we incorporate in this volume, for readers’ convenience, the legislation and associated commentary governing child benefit and guardian’s allowance, so as to provide across the board coverage of HMRC tax credits and benefits.
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, this year’s volume includes commentary and analysis of important Court of Appeal and Upper Tribunal decisions on evidential, procedural and substantive issues arising in tax credits appeals. The text includes all relevant statutory material with commentary taking account of decisions of the courts and the Upper Tribunal (previously the Social Security Commissioners), along with definitions of key statutory terms. A comprehensive Table of cases is included for easy reference along with a Table of Commissioners’ decisions.
This volume covers:
- HMRC tax credits
- Child Benefit and guardian’s allowance
- Statutory Sick Pay
- Statutory maternity pay and statutory paternity pay
- Statutory adoption pay and statutory shared parental pay
- Statutory shared parental bereavement pay
- Child Trust Funds
- Childcare payments
The editorial team has brought its academic and practical expertise and knowledge of both social security and tax appeals to produce a guide that will be essential reading for tribunal judges, members and staff, solicitors, welfare rights advisers, accountants, personal tax advisers and students.