Income tax – Tax credits. The First Tier Tribunal (Tax and Chancery Chamber) had applied the correct legal test to whether the appellant's husband had been 'ordinarily resident' in the United Kingdom for the purposes of reg 3(1) of the Tax Credits (Residence) Regulations 2003. Further, on the material's before it, it had been entitled to come to the conclusion that the husband had been ordinarily resident in the UK. In so deciding the Court of Appeal, Civil Division dismissed the appellant wife's claim for individual tax credits.