Child Benefit: Judgments of the higher courts

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

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 EUECJ 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 2 August 2021