Child Benefit: Judgments of the higher courts

In this section you will find all child benefit judgments of the higher courts -

VI v Commissioners for Her Majesty’s Revenue & Customs C-247/20 (10 March 2022) - Judgment from the Court of Justice of the European Union that finds that requirement for non-EEA national mother of EEA national child to have comprehensive sickness insurance did not apply once child acquired permanent right to reside and that, in period before that, requirement was met by affiliation to NHS

Carrington v Revenue And Customs [2021] EWCA Civ 1724 (26 November 2021) - Judgment from the Court of Appeal that holds that Article 7 of Regulation 883/2004 cannot be invoked to provide an independent basis to enable export of child benefit when a claimant moves to another EU Member State

Her Majesty's Revenue and Customs v Carrington [2021] EWCA Civ 174 (18 February 2021) - Judgment from the Court of Appeal that considers whether to hear an appeal on points of law raised by HMRC that had not been raised in the courts below

Commission v United Kingdom C-308/14 (14 June 2016) - Judgment from the Court of Justice of the European Union that finds that indirect discrimination is justified in the UK right to reside test for child benefit and child tax credit

Revenue And Customs v Aiga Spiridonova [2014] NICA 63 (09 September 2014) - Judgment from the Court of Appeal in Northern Ireland that holds that the right to reside test for child benefit is lawful.

Last reviewed/updated 10 March 2022