Arrbab (respondent) v HM Revenue & Customs (appellant)
Wednesday 6 December 2023
By Appellants Notice filed on 18 May 2022, HMRC appeal the decision of the Upper Tribunal (Administrative Appeals Chamber) dated 13 December 2021 allowing Mr Arrbab’s appeal from the decision of the First tier Tribunal (Social Entitlement Chamber) dated 17 March 2021 which concluded it had no jurisdiction to hear Mr Arrbab’s appeal.
Issue: Whether or not a refusal by HMRC to extend time to apply for a mandatory reconsideration/review of a decision by HMRC concerning tax credits gives rise to a right of appeal to the FTT or if judicial review is the only redress.
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