NG v Secretary of State for Work and Pensions & Anor (CSM)

NG v Secretary of State for Work and Pensions & Anor (CSM)

The First-tier Tribunal erred in law by failing to consider whether child benefit was properly or lawfully payable and by not considering whether to join HMRC or direct the Agency to obtain further information from HMRC. The decision is set aside and the matter remitted for rehearing.

Parties
Appellant: NG; First Respondent: Secretary of State for Work and Pensions; Second Respondent: JG (CSM)
Jurisdiction
England and Wales
Judgment Date
05 January 2015
Procedural Posture
Appeal / Upper Tribunal Decision on Appeal From First Tier Tribunal
Outcome
appeal allowed; First-tier Tribunal decision set aside; case remitted for rehearing before a new tribunal
Legal Topics
Child Benefit, Child Support Liability, Error of Law, Remittal, Procedural Fairness
Social Security Law Child Support Child Benefit Child Support Liability Error of Law Remittal Procedural Fairness

Case Brief

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Parties

NG

Appellant

Secretary of State for Work and Pensions

First Respondent

JG (CSM)

Second Respondent

Procedural Posture

Appeal / Upper Tribunal Decision on Appeal From First Tier Tribunal

Legal Issues

  1. 1 Whether the First-tier Tribunal erred in law by treating itself as bound by the HMRC decision on child benefit without considering if it was properly or lawfully payable
  2. 2 Whether the First-tier Tribunal should have considered joining HMRC or obtaining further information from HMRC

Ratio Decidendi

The First-tier Tribunal erred in law by failing to consider whether child benefit was properly or lawfully payable and by not considering whether to join HMRC or direct the Agency to obtain further information from HMRC. The decision is set aside and the matter remitted for rehearing.

Court Disposition

appeal allowed; First-tier Tribunal decision set aside; case remitted for rehearing before a new tribunal

Orders

  • The case is remitted to a differently constituted First-tier Tribunal for rehearing.
  • A copy of Mr O’Kane’s submission to be provided to the new tribunal.