My client is a Portuguese National who has been living in the UK since 2000. She has just reclaimed IS (lone parent) after being a full-time student for several years but IS has been refused as she is deemed to have no RTR. I've appealed this decision on the basis that client has transtional protection from the RTR test, as she has been in receipt of HB continuously since before 30/4/04. However, client's CTC has also now been stopped, Revenue says she has no RTR. As I understand it, CTC is not covered by the transitional protection rule, so I can't argue that client is still entitled to CTC by virtue of her HB. Is this correct? What happens if client wins her IS appeal and IS is paid due to transitional protection? Is client then entitled to CTC? Or does she still not have a RTR for CTC purposes?

Any advice much appreciated!