Wendy Carrington v The Commissioners for HMRC

Wendy Carrington v The Commissioners for HMRC

Article 7 of Regulation 883/2004 does not entitle a person to continue receiving UK child benefit after a permanent move to another Member State if, as a result of that move, the applicable legislation changes under Article 11(3)(e). The cessation of entitlement is due to the change in applicable law, not merely the change of residence, and Article 7 does not override this outcome. The Upper Tribunal erred in law in holding otherwise.

Parties
Respondent/appellant: Wendy Carrington; Appellants/respondents: The Commissioners for Her Majesty's Revenue and Customs; Interested Party: Secretary of State for Work and Pensions
Jurisdiction
England and Wales
Judgment Date
26 November 2021
Procedural Posture
Civil Appeal / Appeal From Upper Tribunal to Court of Appeal
Outcome
Appeal allowed; Upper Tribunal decision set aside
Legal Topics
Child Benefit, Exportability of Social Security Benefits, Coordination of Social Security Systems, Residence Requirements, Family Benefits
Social Security Law European Union Law Child Benefit Exportability of Social Security Benefits Coordination of Social Security Systems Residence Requirements Family Benefits

Case Brief

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Parties

Wendy Carrington

Respondent/appellant

The Commissioners for Her Majesty's Revenue and Customs

Appellants/respondents

Secretary of State for Work and Pensions

Interested Party

Procedural Posture

Civil Appeal / Appeal From Upper Tribunal to Court of Appeal

Legal Issues

  1. 1 Whether Article 7 of Regulation 883/2004 entitled Mrs Carrington to continue receiving UK child benefit after moving to Spain
  2. 2 Whether the applicable legislation for family benefits changed upon her change of residence
  3. 3 Whether the Upper Tribunal erred in law in its interpretation of EU law provisions

Ratio Decidendi

Article 7 of Regulation 883/2004 does not entitle a person to continue receiving UK child benefit after a permanent move to another Member State if, as a result of that move, the applicable legislation changes under Article 11(3)(e). The cessation of entitlement is due to the change in applicable law, not merely the change of residence, and Article 7 does not override this outcome. The Upper Tribunal erred in law in holding otherwise.

Court Disposition

Appeal allowed; Upper Tribunal decision set aside

Orders

  • HMRC's appeal is allowed on ground 1
  • The Upper Tribunal decision is set aside