Ventsislava Petrova v The Secretary of State for Work and Pensions

Facts

Mrs Petrova and her husband had been entitled to Child Tax Credit and Working Tax Credit since February 2012. On 7 November 2023 they were sent a migration notice. They made a joint claim for universal credit on 22 January 2024, which made 21 January 2024 the migration day. DWP sent HMRC a stop notice the next day. HMRC then supplied information from which DWP recorded daily rates of £19.18 for Child Tax Credit and £1.73 for Working Tax Credit. Converted to monthly figures, these gave a total legacy amount of £636.01. That was £4.31 more than the indicative UC amount of £631.70, so £4.31 became the transitional element in the couple's award. On 22 February 2024 DWP decided that they were entitled to £181.36 for their first assessment period. Mrs Petrova challenged the £4.31 figure with her own calculations under regulation 53(2) of the Universal Credit (Transitional Provisions) Regulations 2014. She relied on an HMRC letter of 11 March 2024 that finalised her tax credits for the period from 6 April 2023 to 21 January 2024 and gave different figures. DWP maintained its decision on mandatory reconsideration. The First-tier Tribunal (Social Entitlement Chamber) at Wakefield dismissed her appeal on 22 October 2024. The Upper Tribunal granted permission to appeal on seven arguable grounds. The Secretary of State accepted that the FTT had made some errors of law but argued that they were not material.