Awodiya & Anor v HM Revenue and Customs [2019] EWHC 251 (Admin) (12 February 2019)

Awodiya & Anor v HM Revenue and Customs [2019] EWHC 251 (Admin) (12 February 2019)

The claimants have not exhausted their statutory remedies, and HMRC's refusal to pay provisional Child Tax Credit pending evidence of eligibility was rational; judicial review is not appropriate.

Citation
[2019] EWHC 251 (Admin)
Parties
First Claimant: Franklin Awodiya; Second Claimant: Victoria Awodiya; Defendants: The Commissioners for HM Revenue and Customs
Jurisdiction
England and Wales
Judgment Date
12 February 2019
Procedural Posture
Judicial Review / Permission Hearing
Outcome
Permission to bring judicial review refused
Legal Topics
Child Tax Credit, Alternative Remedies, Judicial Review Procedure

Case Brief

Summary, issues, holding and outcome

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Parties

Franklin Awodiya

First Claimant

Victoria Awodiya

Second Claimant

The Commissioners for HM Revenue and Customs

Defendants

Procedural Posture

Judicial Review / Permission Hearing

  1. 1 Whether HMRC's refusal to make provisional Child Tax Credit payments was rational
  2. 2 Whether claimants have exhausted alternative remedies before seeking judicial review

Ratio Decidendi

The claimants have not exhausted their statutory remedies, and HMRC's refusal to pay provisional Child Tax Credit pending evidence of eligibility was rational; judicial review is not appropriate.

Court Disposition

Permission to bring judicial review refused

Orders

  • Application for leave refused
  • Papers referred to the Attorney General regarding Mr Ellis's conduct