Carrington v Revenue And Customs [2021] EWCA Civ 1724 (26 November 2021)

Carrington v Revenue And Customs [2021] EWCA Civ 1724 (26 November 2021)

The Court of Appeal held that upon Mrs Carrington's permanent move to Spain, the applicable legislation for child benefit became that of Spain under Article 11(3)(e) of Regulation 883/2004. Article 7 did not entitle her to continued UK child benefit, as it does not override the change in applicable law resulting from a change of residence. The UK was therefore entitled to supersede her award and recover overpaid benefits. The appeal by HMRC was allowed.

Citation
[2021] EWCA Civ 1724
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
Appeal From Upper Tribunal (administrative Appeals Chamber) / Court of Appeal Judgment
Outcome
Appeal allowed
Legal Topics
Exportability of Social Security Benefits, Child Benefit Entitlement After Change of Residence, Coordination of Social Security Systems, Interpretation of Regulation 883/2004, Residence Requirements for Benefits
Social Security Law European Union Law Administrative Law Exportability of Social Security Benefits Child Benefit Entitlement After Change of Residence Coordination of Social Security Systems Interpretation of Regulation 883/2004 Residence Requirements for Benefits

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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

Appeal From Upper Tribunal (administrative Appeals Chamber) / Court of Appeal Judgment

Legal Issues

  1. 1 Whether Mrs Carrington was entitled to continue receiving UK child benefit after moving permanently to Spain under EU Regulation 883/2004
  2. 2 Whether Article 7 of Regulation 883/2004 prevents the UK from withdrawing child benefit due to change of residence
  3. 3 Whether Article 68 (priority rules) or Article 10 (prevention of overlapping benefits) of Regulation 883/2004 apply

Ratio Decidendi

The Court of Appeal held that upon Mrs Carrington's permanent move to Spain, the applicable legislation for child benefit became that of Spain under Article 11(3)(e) of Regulation 883/2004. Article 7 did not entitle her to continued UK child benefit, as it does not override the change in applicable law resulting from a change of residence. The UK was therefore entitled to supersede her award and recover overpaid benefits. The appeal by HMRC was allowed.

Court Disposition

Appeal allowed

Orders

  • Decision of the Upper Tribunal set aside
  • HMRC entitled to supersede child benefit award to Mrs Carrington from the date of her permanent move to Spain