Reclaiming Motion By Her Majesty's Revenue And Customsagainst Mr Ali Adnan And Mrs Saima Adnan
| Jurisdiction | Scotland |
| Judge | Lord Woolman,Lord President |
| Neutral Citation | [2022] CSIH 2 |
| Docket Number | P880/20 |
| Date | 18 January 2022 |
| Court | Court of Session |
| Published date | 18 January 2022 |
FIRST DIVISION, INNER HOUSE, COURT OF SESSION
[2022] CSIH 2
P880/20
Lord President
Lord Woolman
Lord Pentland
OPINION OF THE COURT
delivered by LORD WOOLMAN
in the Reclaiming Motion by
HER MAJESTY’S REVENUE AND CUSTOMS
Respondents and Reclaimers
against
MR ALI ADNAN AND MRS SAIMA ADNAN
Petitioners and Respondents
in the petition for
Judicial review of a decision of Her Majesty’s Revenue and Customs in relation to the
petitioners' entitlement to child tax credits
Respondents and Reclaimers: Maciver; Office of the Solicitor to the Advocate General for Scotland
Petitioners and Respondents: M Dailly (sol adv); Drummond Miller LLP
18 January 2022
Introduction
[1] Welfare benefits have come and gone in different forms over the years. The main
current benefit for those unable to work is universal credit. It was introduced by the
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1 cases
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The Queen (on the Application of DK) v The Commissioners for HM Revenue and Customs
...about that decision. The appeal in Adnan was dismissed by the Inner House shortly before the hearing of the appeal before this Court: 2022 CSIH 2 (Lord Woolman, giving the Opinion of the Court, which included the Lord President, Lord Carloway, and Lord Pentland). Factual Background 7 On 21 ......