Test case Underpayments of disability element of child tax credit CTC/1422/2018 and CTC/1809/2018 CPAG has brought a challenge in the Upper Tribunal to HMRC's refusal to backdate payments of the disability element of child tax credit (CTC), following underpayments of benefit prior to April 2016. A decision is currently awaited. Published on Sun 1 Dec 2019 Relevant to all of the UK