The IR state that it is their policy to refuse to award CB or Tax Credits until a NINo is actually allocated (although SS (Admin) Act, s1(1B)(b)states benefit can be paid as soon as the claimant has attended their NINo interview. In our latest case we threatened judicial review which prompted the IR to instantly produce a NINo! We are also trying to persuade their Policy Section that their policy of just ignoring the law is going to be kind of unpopular in the High Court. Anyone else had any experiences in this area? We would encourage everyone to threaten JR until this unlawful policy is changed.