In the tax credit act a married couple is defined as:


a man and woman who are married to each other and are neither-

(a) separated under a court order, nor
(b) separated in circumstances in which the separation is likely to be permanent.

Is ther any caselaw on the meaning of seperation?

I have a client who seperated permanently from her husband ten years ago but did not divorce as she is a Catholic. They have three children and have discussed the possibility of him moving back into the house for the sake of establishing a better relationship with the kids. They still intend to live seperately, not as a married couple.

Any views on whether they should count as a couple or not?

I would say this is quite possibly a Human Rights Issue , due to the religious issues ( possible discrimination ) and also the childrens right to family life etc.