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Humphreys v Revenue and Customs: CA 11 Feb 2010

The court was asked as to entitlement to child tax credit where parents were separated but shared the care of the children.
Held: The discretion to be accorded to the legislature or executive is especially wide where the discrimination is indirect rather than direct.

Judges:

Richards LJ

Citations:

[2010] EWCA Civ 56, [2010] UKHRR 497, [2010] 1 FCR 630

Links:

Bailii

Statutes:

Tax Credits Act 2002

Jurisdiction:

England and Wales

Citing:

Appeal from(Un-named) (Tax Credits) UTAA 4-Feb-2009
. .

Cited by:

CitedStewart v Secretary of State for Work and Pensions CA 29-Jul-2011
The court considered the arrangements for providing public support for the costs of funerals. The claimant’s son had died whilst she was in prison. Assistance had been refused because, as a prisoner, she was not receiving benefits. She complained . .
Appeal fromHumphreys 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.

Human Rights, Taxes Management, Discrimination

Updated: 13 August 2022; Ref: scu.396713

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