R (DK) v Revenue and Customs Commissioners [2022] EWCA Civ 120; [2022] 4 WLR 23

DK, R (On the Application Of) v Revenue and Customs [2022] EWCA Civ 120 (08 February 2022) ( The Court of Appeal upheld Bourne J’s decision to follow Scottish authority to the effect that asylum seekers who are recognised as refugees are able to make back-dated claims for child tax credit under the existing regulations, even where they are required to claim universal credit instead of tax credits. A challenge on Article 14 and PSED grounds to the Government’s intention to change this position was rejected at first instance by Bourne J.

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