Tax Credits: Judgments of the higher courts
In this section you will find all tax credits judgments of the higher courts -
- VI v Commissioners for Her Majesty’s Revenue & Customs C-247/20 (10 March 2022) - Court of Justice of the European Union rules that requirement for non-EEA national mother of EEA national child to have comprehensive sickness insurance did not apply once child acquired permanent right to reside and that, in period before that, requirement was met by affiliation to NHS
- DK, R (On the Application Of) v HM Revenue and Customs [2022] EWCA Civ - Court of Appeal confirms that provision for refugees to make a backdated child tax credit claim from the date they sought asylum continues to apply where that date was before the introduction of full service universal credit
- Reclaiming motion by Her Majesty's Revenue and Customs against Mr Ali Adnan and Mrs Saima Adnan [2022] CSIH 2 - Court of Session confirms that provisions that enable refugees to make backdated child tax credit claims from the date they sought asylum continue to apply where that date was before the introduction of full service universal credit
- SC, CB and 8 children, R. (on the application of) v Secretary of State for Work and Pensions & Ors [2021] UKSC 26 - the Supreme Court rules that the two-child limit in child tax credit is not incompatible with rights under Articles 8, 12 or 14 of the European Convention on Human Rights
- DK, R (On the Application Of) v Her Majesty's Revenue and Customs [2021] EWHC 1845 (Admin) - High Court rules that provision for refugees to make a backdated child tax credit claim from the date they sought asylum continues to apply where that date was before introduction of full service universal credit
- Petition of Ali Adnan and Mrs Saima Adnan for judicial review [2021] CSOH 63 - Court of Session rules that provision for refugees to make a backdated claim for tax credits from the date they sought asylum to 31 January 2019 continues to apply
- Awodiya & Anor v HM Revenue and Customs [2019] EWHC 251 (Admin) (12 February 2019) - High Court refuses leave to appeal in child tax credit case on the grounds that the claimants had not exhausted their alternative remedies and that it would be inappropriate to permit them to circumvent, through the mechanism of judicial review, the statutory procedures open to them
- SC & Ors v Secretary of State for Work and Pensions & Ors [2018] EWHC 864 (Admin) (20 April 2018) - High Court rules that the two child limit is compatible with the ECHR, but allows claim in relation to the lawfulness of the kinship care exception
- Arthur v Revenue and Customs [2017] EWCA Civ 1756 (03 November 2017) - The Court of Appeal considers the approach to take when determining if a person is ‘ordinarily resident’ in the United Kingdom in the context of determining whether a joint tax credit claim is required from a couple under section 3(3) of the Tax Credits Act 2002
- Commission v United Kingdom C-308/14 (14 June 2016) - Judgment from the Court of Justice of the European Union that finds that indirect discrimination is justified in the UK right to reside test for child benefit and child tax credit
- Humphreys v Revenue and Customs [2012] UKSC 18 (16 May 2012) - Supreme Court judgment that considers whether refusal of child tax credit to substantial minority carer is discriminatory under the European Convention on Human Rights
- Humphreys v Revenue and Customs [2010] EWCA Civ 56 (11 February 2010) - Court of Appeal considers whether refusal of child tax credit to substantial minority carer is discriminatory under the Human Rights Convention
- Regina v Rajeshree Parmer [2006] EWCA Crim 979 (24 March 2006) - Court of Appeal considers whether potential working tax credit offset relevant when sentencing a claimant convicted of benefit fraud
- Taylor v Commissioners of the Inland Revenue (2004) EWCA Civ 174 (20 February 2004) - Court of Appeal judgment in relation to disregarding bank holidays in calculating average hours worked
Last reviewed/updated 1 July 2022