Legal test cases

This is a challenge to the policy of the Secretary of State for Work and Pensions in relation to MJ, a claimant in receipt of the carer element and transitional SDP element, to erode the whole of her transitional SDP element when she was found to have limited capability for work and work related activity. The UT allowed the SSWP’s appeal and re-made the FTT decision in MJ’s favour, finding that she had been unlawfully discriminated against.

Judgment of the Upper Tribunal three judge panel was given on 01 September 2022. The Secretary of State applied for permission to appeal to the Court of Appeal on 24 November 2022. The Upper Tribunal refused permission to appeal on 20 January 2023. The Court of Appeal dismissed an appeal by the Secretary of State against that decision on 01 March 2024. A claimant whose universal credit claim is decided before they request backdating can simply raise a request for backdating as part of a revision request and that must then be considered.

Current status: The High Court heard the case on 16 June 2021 and handed down judgment in favour of the claimant on 5 July 2021. HMRC appealed to the Court of Appeal and a hearing took place on 25 January 2022. The Court of Appeal dismissed HMRC's appeal and judgment was handed down on 8 February 2022 ([2022] EWCA Civ 120).

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.