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England and Wales decisions
Decisions matching the current search
The Upper Tribunal held that a child benefit priority arrangement must be a valid joint election in the prescribed manner and upheld HMRC's award to the father.
The Upper Tribunal held that child benefit had ended after HMRC terminated the award, so the claimant was not entitled to widowed parent’s allowance for the period in issue.
The Upper Tribunal held that misleading Home Office correspondence prevented the refugee-status notification from triggering the Child Benefit backdating time limit.
The Court of Appeal held that Article 7 of Regulation 883/2004 did not preserve UK child benefit after a permanent move to Spain.
The Court of Appeal allowed HMRC to raise new points of law on articles 7 and 10 of Regulation 883/2004 in a child benefit overpayment appeal and adjourned the case.
The Upper Tribunal allowed HMRC’s appeal, set aside the First-tier Tribunal’s decision, and held the claimant had no right to reside for tax credits or child benefit.
The Upper Tribunal allowed a father’s appeal, set aside a First-tier Tribunal decision on child support, and remitted the case for rehearing before a new tribunal.
The Court of Appeal held that a Portuguese national who had worked in the UK could claim UK child benefit for children in Portugal under Article 73 of Regulation 1408/71.
HM Revenue and Customs v Ruas [2010] EWCA Civ 291 (23 March 2010)
The Court of Appeal held that a former UK worker remained entitled to child benefit for children resident in Portugal under EU Regulation 1408/71, dismissing HMRC’s appeal.
The High Court upheld a discretionary Child Benefit decision, finding the Revenue could consider the wider family context and that its guidance was not binding.
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