CB v HMRC & Anor

CB v HMRC & Anor

The First-tier Tribunal erred in law by treating section 13(2) as an absolute rule and by assuming co-residency was essential for child benefit entitlement, failing to properly address the alternative route of financial contribution and to make adequate findings of fact.

Parties
Appellant: CB; First Respondent: Her Majesty’s Revenue and Customs (HMRC); Second Respondent: AE
Jurisdiction
England and Wales
Judgment Date
09 November 2016
Procedural Posture
Appeal / Upper Tribunal Decision Following Appeal From First Tier Tribunal
Outcome
Appeal allowed; First-tier Tribunal decision set aside; case remitted for re-hearing by a new tribunal.
Legal Topics
Child Benefit Entitlement, Competing Claims, Error of Law, Tribunal Procedure
Social Security Administrative Law Child Benefit Entitlement Competing Claims Error of Law Tribunal Procedure

Case Brief

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Parties

CB

Appellant

Her Majesty’s Revenue and Customs (HMRC)

First Respondent

AE

Second Respondent

Procedural Posture

Appeal / Upper Tribunal Decision Following Appeal From First Tier Tribunal

Legal Issues

  1. 1 Whether the First-tier Tribunal erred in law by treating section 13(2) of the Social Security Administration Act 1992 as an absolute rule
  2. 2 Whether entitlement to child benefit is exclusively a matter of residency
  3. 3 Whether the First-tier Tribunal failed to make adequate findings of fact and provide sufficient reasons

Ratio Decidendi

The First-tier Tribunal erred in law by treating section 13(2) as an absolute rule and by assuming co-residency was essential for child benefit entitlement, failing to properly address the alternative route of financial contribution and to make adequate findings of fact.

Court Disposition

Appeal allowed; First-tier Tribunal decision set aside; case remitted for re-hearing by a new tribunal.

Orders

  • Fresh hearing before a new First-tier Tribunal judge
  • Oral hearing required