DK -v- Her Majesty’s Revenue & Customs (defendant/appellant) & anr

Tuesday 25 January 2022

HMRC appeal against the Order of Bourne J dated 5 July 2021. PTA was granted by Bourne J by his Order (5 July 2021).

Factual Background: DK challenged HMRC’s decision to reject his backdated claim for child tax credit made following the success of his asylum claim. The issue before Bourne J was whether, as the HMRC contended, the claim is lawfully barred by Article 7 of the Welfare Reform Act 2012 (Commencement No. 23 and Transitional and Transitory Provisions) Order 2015 (SI 2015/634) (`Order 23′).

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