Carrington v Revenue and Customs: CA 26 Nov 2021

Whether the respondent, Mrs Carrington, was entitled to continue to receive United Kingdom (‘UK’) child benefit when in late August 2011 she left England with her husband and her son (whom I will call T) to live permanently in Spain. The child benefit was payable in respect of T, who was then 11 years old. If Mrs Carrington had remained ordinarily resident in Great Britain, and continued to be responsible for T’s care, she would in the usual way, and absent any material change of circumstances, have been entitled to continue receiving child benefit weekly in respect of T at least until he was 16.

Lady Justice Carr, Lord Justice Lewis And Sir Launcelot Henderson
[2021] EWCA Civ 1724
Bailii, Judiciary
England and Wales

Benefits, Child Support

Updated: 10 December 2021; Ref: scu.670076