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) (bailii.org) 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.