This was a challenge to the two child limit, introduced by the Welfare Reform and Work Act 2016, which restricts support for children in families claiming child tax credit or universal credit to the first two children (subject to limited exceptions). The limit applies to families where the third or subsequent child is born after 5 April 2017. The legal challenge was partially successful in the High Court but an appeal to the Court of Appeal on the lawfulness of the overall policy was unsuccessful. An appeal to the Supreme Court was heard remotely across 20-22 October 2020 and judgment given on 9 July 2021 dismissing the appeal. Complaints were filed with the European Court of Human Rights (Dec 2021) on behalf of three different families.
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.
On 29 March 2018, CPAG issued judicial review proceedings challenging the decision of the DWP to limit backdated payments to those disabled people who had been underpaid when they transferred from incapacity benefit (‘IB’) to employment and support allowance (‘ESA’) to a 21 October 2014 date.
MH v Secretary of State for Work and Pensions C3/2015/2886
The issue raised by this case in the Court of Appeal is whether the UK’s Immigration (EEA) Regulations 2006 must be read pursuant to EU law as providing a right to reside in the UK not only to EEA children in education whose parents have been employed persons, but also to those whose parents have been ¬self-employed persons. Regretfully the Court of Appeal has decided that there is no such requirement and an application for permission to appeal to the Supreme Court has been refused.