In news today but well worth a mention here?

The new guidance - DMG Memo 07/08 - advises -

'The commissioner's decision is binding case law in relation to the treatment of working tax credit income. If a person who has ceased employment confirms when they claim income support/JSA/pension credit that they have notified HMRC of the change in their circumstances, Decision Makers should not treat any payments of working tax credit paid incorrectly by HMRC as the claimant's income.'

To which decision is the memo refering? Most recent one that I recall - CIS/647/2007 - said the opposite.

CIS/1813/2007