sorry Victoria - i maybe needed a longer lie down, but i don't think 28(6) covers this - the way i read it, that subsection covers cases specifically where a CTC claimant was not responsible for a child, or a WTC claimant was not in remunerative work, at any time in the period of the award. i still can't follow the legislation trail, and i'm wondering whether we can crack this in a joint effort??? i've cut and pasted a bunch of TCA sections below, including the requirement for notifications - i don't recall seeing the legislation quoted on any overpayment notifications, which would at least go some way to giving folks a fighting chance, and i'm wondering about missed appeal opportunities. i can't rule out that they were staring me in the face, and if so, can anybody point me where to look?
jan *******************************************************************
Appeals
(1) An appeal may be brought against—
(a) a decision under section 14(1), 15(1), 16(1), 19(3) or 20(1) or (4) or regulations under section 21,
(b) the relevant section 18 decision in relation to a person or persons and a tax credit for a tax year and any revision of that decision under that section,
(c) a determination of a penalty under paragraph 1 of Schedule 2, and
(d) a decision under section 37(1).
(2) “The relevant section 18 decision” means—
(a) in a case in which a decision must be made under subsection (6) of section 18 in relation to the person or persons and the tax credit for the tax year, that decision, and
(b) in any other case, the decision under subsection (1) of that section in relation to the person or persons and the tax credit for the tax year. *********************************************************** sect 28 (6) Where the Board decide under section 16 to terminate an award of a tax credit made to a person or persons on the ground that at no time during the period to which the award related did the person or persons satisfy—
(a) section 8(1) (if the award related to child tax credit), or
(b) section 10(1) (if it related to working tax credit),
the Board may decide that the amount paid under the award, or any part of it, is to be treated for the purposes of this Part (apart from subsection (5)) as an overpayment. **************************************************************** section 8 (1) The entitlement of the person or persons by whom a claim for child tax credit has been made is dependent on him, or either or both of them, being responsible for one or more children or qualifying young persons. sect 10 (1) The entitlement of the person or persons by whom a claim for working tax credit has been made is dependent on him, or either or both of them, being engaged in qualifying remunerative work. ******************************************************************** sect 24 (4) Where an award of a tax credit has been made to a person or persons for the whole or part of a tax year, payments may, in prescribed circumstances, continue to be made for any period, after the tax year, within which he is or they are entitled to make a claim for the tax credit for the next tax year.
(5) Payments made under subsection (4) are to be treated for the purposes of this section and the following provisions of this Part as if they were payments of the tax credit for the next tax year. ***************************************************************** sect 16 16 Other revised decisions
(1) Where, at any time during the period for which an award of a tax credit is made to a person or persons, the Board have reasonable grounds for believing—
(a) that the rate at which the tax credit has been awarded to him or them for the period differs from the rate at which he is, or they are, entitled to the tax credit for the period, or
(b) that he has, or they have, ceased to be, or never been, entitled to the tax credit for the period,
the Board may decide to amend or terminate the award.
(2) Where, at any time during the period for which an award of a tax credit is made to a person or persons, the Board believe—
(a) that the rate at which a tax credit has been awarded to him or them for the period may differ from the rate at which he is, or they are, entitled to it for the period, or
(b) that he or they may have ceased to be, or never been, entitled to the tax credit for the period,
the Board may give a notice under subsection (3).
(3) A notice under this subsection may—
(a) require the person, or either or both of the persons, to whom the tax credit was awarded to provide any information or evidence which the Board consider they may need for considering whether to amend or terminate the award under subsection (1), or
(b) require any person of a prescribed description to provide any information or evidence of a prescribed description which the Board consider they may need for that purpose,
by the date specified in the notice. ******************************************************************** 23 Notice of decisions
(1) When a decision is made under section 14(1), 15(1), 16(1), 18(1), (5), (6) or (9), 19(3) or 20(1) or (4) or regulations under section 21, the Board must give notice of the decision to the person, or each of the persons, to whom it relates.
(2) Notice of a decision must state the date on which it is given and include details of any right to appeal against the decision under section 38.
(3) Notice need not be given of a decision made under section 14(1) or 18(1) or (6) on the basis of declarations made or treated as made by the person or persons in response to the notice given to him or them under section 17 if—
(a) that notice, or
(b) in the case of a decision under subsection (6) of section 18, that notice or the notice of the decision under subsection (1) of that section,
stated what the decision would be and the date on which it would be made.
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