(Un-named) (Tax Credits): UTAA 4 Feb 2009

Judges:

Jacobs UTJ

Citations:

[2009] UKUT 24 (AAC), CTC/2608/2008

Links:

Bailii

Statutes:

Tax Credits Act 2002

Jurisdiction:

England and Wales

Cited by:

Appeal fromHumphreys 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 . .
At Upper TribunalHumphreys 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, Discrimination

Updated: 12 April 2022; Ref: scu.311967