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\u5728\u4e00\u5219\u6700\u65b0\u51fa\u7089\u7684\u82f1\u683c\u5170\u4e0a\u8bc9\u6cd5\u9662\u5224\u51b3\uff1aR (DK) v Revenue and Customs [2022] EWCA Civ 120\u4e2d\uff0c\u82f1\u56fd\u6cd5\u5ead\u518d\u6b21\u51fa\u9762\u6765\u8fdb\u4e00\u6b65\u4fdd\u969c\u96be\u6c11\u8eab\u4efd\u6301\u6709\u4eba\u7684\u9886\u53d6\u798f\u5229\u6743\u5229\u3002<\/p>\n

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 <\/p>\n

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 <\/p>\n

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 <\/p>\n

\u4e5f\u56e0\u6b64\uff0c\u8fd9\u8d77\u4e0a\u8bc9\u6cd5\u9662\u7684\u6700\u65b0\u5224\u51b3\uff0c\u8ba8\u8bba\u7684\u5c31\u662f\u7533\u8bf7\u4eba\u5728\u201c\u6b63\u5f0f\u62ff\u5230\u96be\u6c11\u8eab\u4efd\u524d\u201d\u7684\u65f6\u95f4\uff0c\u662f\u5426\u5728\uff08\u5b9e\u9645\u4e0a\uff09\u5df2\u7ecf\u201c\u662f\u4e2a\u96be\u6c11\u201d\u800c\u7b26\u5408\u7533\u9886\u798f\u5229\u3002<\/p>\n

 <\/p>\n

\"\"<\/p>\n

 <\/p>\n

\u2192 \u4e00\u5219\u59cb\u4e8e\u201c\u8ba8\u56de\u201d\u798f\u5229\u91d1\u7684\u6848\u4ef6<\/strong><\/p>\n

 <\/p>\n

\u6848\u4ef6\u4e2d\u7684\u5f53\u4e8b\u4eba\u5316\u540d\u4e3aDK\uff0c\u6765\u81ea\u65af\u91cc\u5170\u5361\u3002\u4ed6\u6700\u65e9\u662f\u57282009\u5e7412\u6708\u7533\u8bf7\u96be\u6c11\u8eab\u4efd\uff0c\u4f46\u88ab\u82f1\u56fd\u79fb\u6c11\u5c40\u62d2\u7edd\u4e863\u6b21\u3002<\/p>\n

 <\/p>\n

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 <\/p>\n

DK\u4e8e\u662f\uff08\u7531\u4e8e\u4ed6\u7684\u513f\u5b50\uff09\u53bb\u5411\u798f\u5229\u90e8\u7533\u8bf7Child Tax Credit\uff08\u513f\u7ae5\u7a0e\u6536\u62b5\u514d\uff09\u3002<\/p>\n

 <\/p>\n

\u800c\u7531\u4e8eDK\u5f53\u521d\u7684\u96be\u6c11\u7533\u8bf7\u603b\u5171\u6a2a\u8de8\u4e86\u957f\u8fbe10\u5e74\u7684\u65f6\u95f4\uff0c\u4ed6\u7684\u513f\u5b50\u540e\u6765\u5176\u5b9e\u4e5f\u5df2\u7ecf\u6210\u5e74\u4e86\uff0c\u4ed6\u4e8e\u662f\u8981\u6c42\u5411\u798f\u5229\u90e8\u7d22\u8ba8\uff0c\u5728\u4ed6\u8fc7\u53bb\u6f2b\u957f\u7b49\u5f85\u96be\u6c11\u7533\u8bf7\u7ed3\u679c\u671f\u95f4\uff0c\u4ed6\u6240\u5e94\u8be5\u9002\u7528\/\u7b26\u5408\u7684Child Tax Credit\u4efd\u989d\u3002<\/p>\n

 <\/p>\n

DK\u4f9d\u636e\u7684\u662f\u300a2003\u5e74\u7a0e\u6536\u62b5\u514d\uff08\u79fb\u6c11\uff09\u6cd5\u300b\uff08The Tax Credits (Immigration) Regulations 2003\uff09\u7684Regulation 3\uff0c\u6307\u51fa\u96be\u6c11\u5f53\u4e8b\u4eba\u662f\u53ef\u80fd\u201c\u56de\u6eaf\u201d\u53bb\u8ffd\u8ba8\u201c\u81ea\u7533\u8bf7\u96be\u6c11\u65f6\u201d\u6240\u7b26\u5408\/\u9002\u7528\u7684\u7a0e\u6536\u62b5\u514d\u798f\u5229\u7684\u2014\u2014\u524d\u63d0\u662f\uff0c\u5f53\u4e8b\u4eba\u5fc5\u987b\uff08\u81ea\u90a3\u65f6\u8d77\uff09\u4e00\u76f4\u90fd\uff08\u88ab\u8ba4\u5b9a\u662f\uff09\u4e2a\u96be\u6c11\u8eab\u4efd\uff0c\u5e76\u4e14\u7b26\u5408\u7533\u9886\u76f8\u5173\u798f\u5229\u7684\u8981\u6c42\u3002<\/p>\n

 <\/p>\n

\"\"<\/p>\n

 <\/p>\n

\u2192 \u53ef\u65e2\u7136\u5c1a\u672a\u201c\u6b63\u5f0f\u201d\u6536\u5230\u96be\u6c11\u8eab\u4efd\uff0c\u8981\u5982\u4f55\u786e\u8ba4\u5f53\u4e8b\u4eba\u5c31\u662f\u4e2a\u6b63\u5f0f\u96be\u6c11\uff1f<\/strong><\/p>\n

 <\/p>\n

\u8fd9\u5c31\u9700\u8981\u63d0\u53ca\u300a1951\u5e74\u96be\u6c11\u516c\u7ea6\u300b\uff081951 Convention\uff09\u2014\u2014\u56e0\u4e3a\u6839\u636e\u300a\u96be\u6c11\u516c\u7ea6\u300b\uff0c\u8ba4\u4e3a\uff08\u771f\u6b63\uff09\u96be\u6c11\u8eab\u4efd\uff0c\u662f\u5c5e\u4e8e\u201c\u5ba3\u544a\u6027\u8eab\u4efd\u201d\uff08Declaratory Status\uff09\u3002<\/p>\n

 <\/p>\n

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 <\/p>\n

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 <\/p>\n

\u4f46\u5b8f\u89c2\u6765\u8bf4\uff0c\u201c\u96be\u6c11\u8eab\u4efd\u201d\u662f\u81ea\u5f53\u4e8b\u4eba\u7b26\u5408\u300a\u96be\u6c11\u516c\u7ea6\u300b\u5b9a\u4e49\u8d77\u5c31\u5b58\u5728\uff0c\u8fd9\u662f\u300a\u96be\u6c11\u516c\u7ea6\u300b\u6240\u8d4b\u4e88\u7684\u4e00\u79cd\u6743\u5229\uff0c\u4e00\u79cd\u201c\u5ba3\u544a\u201d\u3002<\/p>\n

 <\/p>\n

\"\"<\/p>\n

 <\/p>\n

\u2192 \u800c\u4e14\uff0cDK\u9762\u4e34\u7684\u95ee\u9898\u4e0d\u4ec5\u4e8e\u6b64\uff1f<\/strong><\/p>\n

 <\/p>\n

\u503c\u5f97\u6307\u51fa\u7684\u662f\uff0cDK\u6848\u4ef6\u6240\u63d0\u53ca\u7684Child Tax Credit\uff08\u513f\u7ae5\u7a0e\u6536\u62b5\u514d\uff09\uff0c\u540e\u6765\u5728\u300a2012\u5e74\u798f\u5229\u6539\u9769\u6cd5\u300b\uff08Welfare Reform Act 2012\uff09\u4e2d\u88ab\u5e9f\u9664\uff1b\u800c\u300a2012\u5e74\u798f\u5229\u6539\u9769\u6cd5\u300b\u7684Article 7\uff08Article 7 of the Welfare Reform Act 2012 (Commencement No. 23 and Transitional and Transitory Provisions) Order 2015\uff09\u4e5f\u660e\u786e\u201c\u6392\u9664\u201d\u4e86\u8fd9\u79cd\u201c\u56de\u6eaf\u8ffd\u8ba8\u201d\u7684\u53ef\u80fd\u3002<\/p>\n

 <\/p>\n

\u6240\u4ee5DK\u7684\u96be\u70b9\u4e5f\u5728\u4e8e\uff0c\u5982\u4f55\u8bc1\u660e\u4ed6\u6240\u4f9d\u636e\u7684\u300a2003\u5e74\u7a0e\u6536\u62b5\u514d\uff08\u79fb\u6c11\uff09\u6cd5\u300b\u662f\u53ef\u4ee5\u62b5\u8fc7\uff08Trumped\uff09\u540e\u6765\u7684Article 7\u3002<\/p>\n

 <\/p>\n

\u2192 \u5c31\u5728\u8fd9\u65f6\uff0c\u82cf\u683c\u5170\u6cd5\u5ead\u4f20\u51fa\u4e86\u597d\u6d88\u606f\uff01<\/strong><\/p>\n

 <\/p>\n

\u5e78\u8fd0\u7684\u662f\uff0c2021\u5e746\u6708\uff0c\u82cf\u683c\u5170\u4e0a\u8bc9\u6cd5\u9662\uff08Court of Session\uff09\u88c1\u51b3\u4e86\u4e00\u8d77\u548cDK\u6709\u8457\u76f8\u540c\u8bba\u70b9\u7684\u6848\u4ef6\u3002<\/p>\n

 <\/p>\n

\u5728\u8be5\u5224\u51b3\u4e2d\uff0c\u82cf\u683c\u5170\u6cd5\u5ead\u6307\u51fa\uff0c\u96be\u6c11\u5f53\u4e8b\u4eba\uff08\u771f\u6b63\u96be\u6c11\uff09\u662f\u6709\u6743\u5229\u201c\u56de\u6eaf\u201d\uff08Backdated\uff09\u5f53\u4e8b\u4eba\u5728\u6b63\u5f0f\u6536\u5230\u201c5\u5e74\u96be\u6c11\u7b7e\u8bc1\u201d\u524d\uff0c\u5e94\u8be5\u88ab\u8d4b\u4e88\/\u9002\u7528\u7684Child Tax Credit\uff08\u513f\u7ae5\u7a0e\u6536\u62b5\u514d\uff09\u4efd\u989d\u7684\u3002<\/p>\n

 <\/p>\n

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 <\/p>\n

\u90a3\u4e48\uff0c\u65e2\u7136\u5f53\u4e8b\u4eba\u539f\u672c\u5c31\u662f\u5c5e\u4e8e\u96be\u6c11\u8eab\u4efd\u7684\uff0c\u5f53\u4e8b\u4eba\u81ea\u90a3\u65f6\u8d77\uff08\u7b26\u5408\u96be\u6c11\u5b9a\u4e49\u8d77\uff09\uff0c\u5c31\u5e94\u8be5\u5177\u5907\u7533\u9886\u798f\u5229\u7684\u6743\u5229\u3002\u8fd9\u9879\u201c\u6743\u5229\u201d\u5e76\u4e0d\u662f\u4ece\u62ff\u5230\u7b7e\u8bc1\u7684\u90a3\u523b\u8d77\u624d\u5f00\u59cb\u7b97\u7684\u3002<\/p>\n

 <\/p>\n

\u800c\u6709\u4e86\u6765\u81ea\u82cf\u683c\u5170\u6cd5\u5ead\u7684\u5224\u51b3\uff0c\u540e\u6765DK\u7684\u6848\u4ef6\u4e5f\u5728\u82f1\u683c\u5170\u9ad8\u7b49\u6cd5\u9662\u62ff\u5230\u80dc\u5229\u3002<\/p>\n

 <\/p>\n

\u82f1\u683c\u5170\u9ad8\u7b49\u6cd5\u9662\u5728\u5176\u5224\u51b3\u4e2d\u6307\u51fa\uff0c\u5728\u8fd9\u4e2a\u8bae\u9898\u4e0a\uff0c\u82f1\u683c\u5170\u6cd5\u5ead\u7684\u5904\u7406\u5e94\u8be5\u5411\u82cf\u683c\u5170\u6cd5\u5ead\u770b\u9f50\uff0c\u8fbe\u5230\u201c\u5168\u82f1\u56fd\u201d\u4e00\u81f4\u7684\u770b\u6cd5\u3002<\/p>\n

 <\/p>\n

\u800c\u8fd9\u4e00\u70b9\uff0c\u5176\u5b9e\u4e5f\u5728\u540e\u6765\u798f\u5229\u90e8\u8fdb\u4e00\u6b65\u628a\u6848\u4ef6\u7ee7\u7eed\u4e0a\u8bc9\u81f3\u82f1\u683c\u5170\u4e0a\u8bc9\u6cd5\u9662\u7684\u65f6\u5019\uff0c\u518d\u5ea6\u5f97\u5230\u4e0a\u8bc9\u6cd5\u9662\u7684\u5f3a\u8c03\uff1a<\/p>\n

 <\/p>\n

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 <\/p>\n

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 <\/p>\n

\"\"<\/p>\n

 <\/p>\n

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 <\/p>\n

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 <\/p>\n

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 <\/p>\n

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 <\/p>\n

\u8fd9\u4e24\u9879\u8981\u6c42\u6765\u6e90\u4e8e\uff1a<\/p>\n

 <\/p>\n

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 <\/p>\n

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 <\/p>\n

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 <\/p>\n

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 <\/p>\n

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 <\/p>\n

\n

> \ud83d\udcf1 \u4e3d\u838e\u7684\u201c\u638c\u4e0a\u5f8b\u5e08\u201d\u670d\u52a1 \ud83d\udcf1 <<\/p>\n<\/blockquote>\n

 <\/p>\n

\"\"<\/p>\n

 <\/p>\n

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 <\/p>\n

\u4e3d\u838e\u5f8b\u5e08\u884c\u8054\u7edc\u90ae\u7bb1\uff1ainfo@lisaslaw.co.uk<\/p>\n

\u8054\u7edc\u7535\u8bdd\uff1a020 7928 0276<\/p>\n

\u8054\u7edc\u5fae\u4fe1\u53f7\uff1alisaslaw003<\/p>\n

\u300a\u4e3d\u838e\u77e5\u9053\u300b\u5b98\u65b9\u5fae\u535a\uff1awww.weibo.com\/lisaslaw<\/a>\uff1b\u624b\u673a\u7248\uff1awww.weibo.cn\/lisaslaw<\/a><\/p>\n

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\"\"<\/p>\n","protected":false},"excerpt":{"rendered":"

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