RECLAIMING MOTION BY HER MAJESTY'S REVENUE AND CUSTOMSAGAINST MR ALI ADNAN AND MRS SAIMA ADNAN
RECLAIMING MOTION BY HER MAJESTY'S REVENUE AND CUSTOMSAGAINST MR ALI ADNAN AND MRS SAIMA ADNAN [2022] ScotCS CSIH_2 (18 January 2022)
The Inner House held that refugees could still claim backdated child tax credit under the 2003 Regulations, and refused HMRC’s reclaiming motion.
- Child tax credit
- Universal credit
- Asylum seekers
- Statutory interpretation
- Backdating of benefits
- Statutory-interpretation