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In the UK, the current tax year of 2012/2013 is an important one for tax credits claimants and their advisers. Since an emergency Budget in June 2010, the UK's Coalition Government have made a series of announcements affecting not only the rates and thresholds, but also working hours, income rules, time limits, and entitlements. New areas of complexity have entered an already complex system, with the potential to trip up claimants, advisers, and Her Majesty's Revenue and Customs (HMRC) officials alike. Meanwhile, stories in the press and media have often obfuscated rather than enlightened....