Payment of child benefit where parents shared care.
Held: Where there was morethan one child, HMRC has a discretion to decide who should have it, without any statutory test (Sched 10, para 5 of the 1992 Act), and may, therefore, allocate the benefit for one child to one household and for another child to the other.
Judges:
Richards J
Citations:
[2005] EWHC 1109 (Admin)
Links:
Statutes:
Social Security Contributions and Benefits Act 1992 141
Cited by:
Cited – Humphreys v Revenue and Customs SC 16-May-2012
Separated parents shared the care of their child. The father complained that all the Child Tax Credit was given to the mother.
Held: The appeal failed. Although the rule does happen to be indirectly discriminatory against fathers, the . .
Lists of cited by and citing cases may be incomplete.
Benefits, Children
Updated: 30 June 2022; Ref: scu.226278
