Awodiya & Anor v HM Revenue and Customs

Awodiya & Anor v HM Revenue and Customs

The claimants had not exhausted their alternative remedies under the statutory scheme for Child Tax Credit, specifically the mandatory reconsideration and appeal process. It was rational for the defendants to suspend payments pending evidence of eligibility. Judicial review was inappropriate in these circumstances.

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 / Application for Permission to Bring Judicial Review
Outcome
Application for permission to bring judicial review refused
Legal Topics
Judicial Review, Alternative Remedies, Child Tax Credit, Statutory Appeals Process

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 / Application for Permission to Bring Judicial Review

  1. 1 Whether the defendants acted rationally in suspending Child Tax Credit payments pending evidence of eligibility
  2. 2 Whether the claimants have an adequate alternative remedy precluding judicial review

Ratio Decidendi

The claimants had not exhausted their alternative remedies under the statutory scheme for Child Tax Credit, specifically the mandatory reconsideration and appeal process. It was rational for the defendants to suspend payments pending evidence of eligibility. Judicial review was inappropriate in these circumstances.

Court Disposition

Application for permission to bring judicial review refused

Orders

  • Leave to bring judicial review is refused
  • Papers to be referred to the Attorney General regarding Mr Ellis' conduct