DK, R (On the Application Of) v Revenue and Customs [2022] EWCA Civ 120 (08 February 2022)

DK, R (On the Application Of) v Revenue and Customs [2022] EWCA Civ 120 (08 February 2022)

Article 7 of the 2015 Order does not bar a claim for backdated child tax credit under regulation 3(6) of the 2003 Regulations by a person recognised as a refugee, as the regulations mesh and allow for such claims to be treated as made on the deemed date of the asylum claim. There is no compelling reason to depart from the Scottish Inner House decision in HMRC v Adnan, and the legislative framework supports the Respondent's entitlement.

Citation
[2022] EWCA Civ 120
Parties
Respondent: DK; Appellants: The Commissioners for Her Majesty's Revenue and Customs; Interested Party: Secretary of State for Work and Pensions
Jurisdiction
England and Wales
Judgment Date
08 February 2022
Procedural Posture
Judicial Review Appeal / Court of Appeal (civil Division) Appeal From High Court
Outcome
Appeal dismissed
Legal Topics
Tax Credits, Universal Credit, Refugee Rights, Backdating of Benefits, Statutory Interpretation
Administrative Law Social Security Law Immigration Law Tax Credits Universal Credit Refugee Rights Backdating of Benefits Statutory Interpretation

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 2 Authorities cited 14 Party arguments 2 Amounts and remedies 2
Sign in to unlock

Parties

DK

Respondent

The Commissioners for Her Majesty's Revenue and Customs

Appellants

Secretary of State for Work and Pensions

Interested Party

Procedural Posture

Judicial Review Appeal / Court of Appeal (civil Division) Appeal From High Court

Legal Issues

  1. 1 Whether article 7 of the Welfare Reform Act 2012 (Commencement No. 23 and Transitional and Transitory Provisions) Order 2015 prevents a backdated claim for child tax credit by a person recognised as a refugee under the Tax Credits Act 2002 and associated regulations.

Ratio Decidendi

Article 7 of the 2015 Order does not bar a claim for backdated child tax credit under regulation 3(6) of the 2003 Regulations by a person recognised as a refugee, as the regulations mesh and allow for such claims to be treated as made on the deemed date of the asylum claim. There is no compelling reason to depart from the Scottish Inner House decision in HMRC v Adnan, and the legislative framework supports the Respondent's entitlement.

Court Disposition

Appeal dismissed

Orders

  • The appeal by HMRC is dismissed.
  • The High Court's quashing order in respect of HMRC's decision of 8 April 2020 stands.