Child Tax Credit Appeal in my Favour questions

[looking4advice]

Hi everyone,

 

I have some question regarding child tax credit (CTC) and would be most grateful if you could help.

 

Going back to oct 2013, I appealed against a decision where HMRC didn't pay the disability elements of our child's tax credit for 1 full year during oct 12/oct 13. My child at the time was on high rate care and mobility.

 

After a lengthy battle, my appeal has been accepted my the tribunal judge in my favour. It was my first time at the tribunal, so I was extremely nervous. In fact I was that nervous, I forgot to ask what happens after the appeal.

 

This is what the judge has written in the appeal letter:-

 

DECISION NOTICE

 

1. The appeal is allowed

2. The decision made on 01/10/2013 is set aside

3. The tribunal is satisfied that the appellent did notify the Tax Credit office of the reinstatement of his daughters DLA on the 14th of Dec 2012. The enhanced payments including the severe disability element should be reinstated from then.

 

 

 

For now I have a few questions:-

 

1. The letter states that the tribunal has no powers in enforcing them to pay, so how does it work?

2. Can they still appeal against the judge's decision or are they not allowed?

 

 

 

 

 

Thank you

[Nystagmite]

They can only appeal on a point on law. They can't appeal (same as you) on basis that they don't like the decision.

[looking4advice]

They can only appeal on a point on law. They can't appeal (same as you) on basis that they don't like the decision.

 

 

Thank you nystgmite. Since the judge has not quoted any laws in his judgement, surely it gives them a reason to appeal against his decision?

 

Also what happens now?? What's the process from here onwards? Can hmrc say they won't pay due to tribunal not able to inforce their decision???

[antone]

The fact that the judge didn't quote any laws in his decision doesn't mean that he didn't apply any laws when reaching that decision. If HMRC wishes to appeal (this is pretty rare) they will probably start by requesting a Statement of Reasons from the tribunal. I've never heard of HMRC just flat out refusing to implement a tribunal decision. They will normally just adjust your award according to the tribunal decision and pay any arrears that are due. This process could take a few weeks at least.