Child Benefit and Guardian's Allowance: Upper Tribunal decisions
In this section you will find decisions relating to child benefit and guardian’s allowance.
- UA-2021-000866-CHB - Child benefit backdating following grant of refugee status in circumstances where Home Office decision letter said claim cannot be made prior to receipt of Biometric Residence Permit.
- CF/176/2021 - Primary carer of a ‘Chen child’ with a permanent right to reside is entitled to a right to reside for child benefit purposes in order to give ‘useful effect’ to the child’s residence rights.
- CF/2239/2019 - Having a Zambrano right of residence did not assist the claimant in being eligible for child benefit.
- CF/2685/2018 - Father has not claimed child benefit and mother and daughter have never lived in the United Kingdom. Mother does not qualify for family benefits in Poland on account of her income. She does not qualify for child benefit either under domestic law read alone or in conjunction with EU law.
- CF/66/2018 - Right to reside and the ‘genuine chance of being engaged in employment’ test applied to jobseeker on claim for child benefit – whether HMRC and the FtT in its decision applied wrong version of regulation 6 of the Immigration (EEA) Regs 2006 – adequacy of HMRC’s guidance on how to apply the ‘genuine chance of being engaged in employment’ test.
- CTC/16/2018 - Impact of the Euro-Mediterranean Agreement between the European Communities and the Kingdom of Morocco on claims for child benefit and tax credit. Art 65 of the Agreement, where it applies, prevails over national law.
- CF/2872/2017 - Child benefit entitlement under EU social security co-ordination Regulation 883/2004 - a step child is not a 'minor child' of the claimant within the definition of 'member of the family' in Article 1(i) of the Regulation, so that the United Kingdom is not the competent State for paying benefit (Reported as [2018] AACR 32).
- CF/1363/2017 - Competing claims by separated parents for child benefit - competing appeals before FTT-FTT heard both appeals (FTT1 and FTT2) separately and without joining the other parent as a party to the appeal in question - whether breach of natural justice - whether HMRC and FTT had jurisdiction to make decision and decide appeal respectively after FTT1 had made its decision
- CF/1077/2017 - Whether a claimant who is challanging a deportation order is 'a person subject to immigration control'
- CF/3107/2016 - For the purposes of rule 24 of the First-tier Tribunal's rules, a public authority in deciding whether a document is relevant must not act as if it is a tribunal making findings of fact on the evidence. HMRC argued their non-disclosure of documents was justified because, in their view, they did not 'conclusively evidence' a claimant's self-employment. This usurped the tribunal's fact-finding role. A document is to be disclosed if a tribunal could (not would) rely on it to make any relevant finding of fact.
- CF/2762/2016 - Family benefits under Chapter 8 of Title III of Regulation 883/2004: Article 68 (Priority rules in the event of overlapping) only applies where there is actual overlapping of benefit
- CF/1789/2016 - A street musician, or busker, cannot be treated as a self-employed person for the purposes of Council Directive 2004/38/EC, and cannot, therefore, establish a right to reside as a self-employed ‘qualified person’ under the Immigration (EEA) Regulations 2006.
- CF/1556/2016 - N.I. number-related child benefit entitlement conditions - an application for a N.I. number that complies with regulation 9 of the Social Security (Crediting and Treatment of Contributions, and National Insurance Numbers) Regulations 2001 amounts to an application accompanied by information or evidence to enable allocation of N.I. number
- CF/575/2016 - Assessing temporary and permanent illness in right to reside cases / procedure to follow when First-tier Tribunals refer appeals to the Upper Tribunal.
- CF/393/2016 - This decision has referred a question to the Court of Justice of the European Union, asking whether a woman who was previously self-employed before a period of the latter stages of pregnancy can rely on similar principles to those in C-507/12 Saint-Prix in relation to workers in order to preserve her status
- CF/393/2016 and CF/1375/2016 - Whether person formerly engaged in genuine and effective self-employment is in a position to take advantage of the ECJ's decision in C-507/12 Saint-Prix / whether claimant was disqualified from child benefit on the ground that she lacked a qualifying right to reside.
- CSF/251/2016 - Whether the appellant’s work as a Big Issue seller was genuine and effective so that it gave rise to a right of residence for the purposes of entitlement to child benefit.
- CF/3390/2015 - Basis of entitlement and competing claims - jurisdiction application for witness summons.
- CF/1192/2015 - This decision explores whether the claimant was contributing to the cost of providing for his children at a rate at least equal to the current weekly rate of child benefit for two children. Decision found in the claimant’s favour.
- CF/5472/2014 - Disallowing child benefit because a disabled young person starts home education after the age of 16 contravenes human rights.
- CF/5039/2014 - Child benefit can be exported under Article 7 of Regulation (EC) 883/2004 and the priority rules for overlapping family benefits in Article 68 do not apply when the claimant is receiving benefit in only one State.
- CF/4982/2014 - HMRC's submissions to tribunals on entitlement to child benefit under EC Regulation 883/2004 have been wrong.
- CF/797/2014 - Inadequate consideration of whether claimant entitled to UK child benefit while living in Spain under EC Regulation 1408/71.
- CF/4822/2013 - Overpayment of child benefit not recoverable because claimant advised by Jobcentre Plus adviser that entitlement continued.
- CF/3973/2013 - Claim forms had been destroyed and so this case concludes that HMRC were unable to show misrepresentation. (Claim for child benefit by claimant who was subject to immigration control).
- CF/2354/2013 - This case discusses the proper application of European Law, Council Regulations 1408/71/EEC and (EC) 883/2004. Whilst the specific case is referred back to tribunal to make a determination, in reaching this decision Judge Robin CA White provides a useful analysis of the correct application of European Law in the context of the exportability of Child Benefit when a family moves to another member state.
- CF/1356/2012 - This case explores HMRC failure to read across data they already hold and their reliance on documentary evidence to prove responsibility of child and absence of full review of the facts [2013] UKUT 24 (AAC)
- CF/687/2012 - Exploring arguments into whether a claim was received and inadequate statement of reasons provided by FTT. [2012] UKUT 386 (AAC)
- CF/91/2012 - This case explores whether a person is entitled to Child Benefit under European Legislation rules for children who claimant partially maintains but who live in another EU Members State, are not his direct descendants and are not mainly dependent on him, including discussion on whether such children should be regarded as his family members under EC regulations.
- CTC/3271/2011 & CF/3272/2011 - Backdating claims for tax credits and child benefit where claimant is granted retrospective indefinite leave to remain (heard together) - [2012] UKUT 121 (AAC)
- CF/1195/2011 – Whether HMRC and tribunal right to assume that 16 year old, who had gone to stay with boyfriend, was living with him 'as if they were spouses'.
- CF/395/2010 – Whether DWP officer had authority to pass on change of circumstances to HMRC / claimant's continuing duty to disclose.
- CIS/928/2009 – Misrepresentation / whether claimant 'receiving' child benefit.
- CF/84/2009 – Considers the date of claim in cases where refugee status has been granted.
- CIS/2457/2008 – Loss of child benefit / effect on income support personal allowances.
- CF/2871/2007 – also R(F) 1/08 - Considers the definition of ‘parent’ in cases involving a residence order.
- CF/2826/2007 – The case examines the priority rules in child benefit when competing claims are made.
- CF/2266/2007 – also AACR 2010 – Consideration of the residence and presence conditions in child benefit and the meaning of ‘employed’ and ‘self-employed’ in EEC 1408/71.
- CF/1968/2007 – Considers whether child benefit is payable to a Crown Servant based overseas.
- CF/1863/2007 – Consideration of right to reside and definition of a ‘family member’ under EEA Regulations.
- CF/2311/2006 – This case looked at failure to disclose and misrepresentation in a situation involving a child in Local Authority care.
- CF/1727/2006 – Considers right to child benefit under European Law where employment status needs to be determined.
- CF/741/2006 – An appeal regarding failure to disclose a material fact in a situation where the appeal tribunal lost the record of proceedings.
- CF/699/2005 – Considers failure to disclose in cases where the claimant states they were unaware of the material fact.
- CF/2735/2003 – A Guardian’s Allowance case which considers the requirement in legislation to show that all reasonable efforts to trace the other parent have failed.
- CF/1771/2003 – Considers the rights of a Father to child benefit during a period which it was paid or payable to the Mother.
- CF/3348/2002 – Whether child benefit already paid to a Father should be reclaimed by the Secretary of State and paid to the Mother instead.
- CF/3565/2001 – Considers whether the claimants rights under the Human Rights Act were breached by recognition of education for child benefit purposes.
- CF/667/1997 – Whether a claimant is employed or self-employed under EEC 1408/71.
- CF/5791/1997 – Whether persons subject to immigration control are entitled to child benefit under transitional provisions.
- CF/3110/1995 – Considers the presence condition and entitlement under EEC 1407/81.
- CF/1015/1995 – Considers whether a separate child benefit claim is required for each child.
- CF/24/1994 – Considers the effect of Secretary of State’s certificates on claim for children educated at home.
- CF/9/1994 – Considers the rate of payment in cases involving twins.
- CF/19/1994 – Whether parents of a severely disabled child can claim child benefit during periods of institutional residence.
- CF/25/1994 – Considers child benefit where the child is ‘boarded out’.
- CF/12/1994 – Whether a child following a correspondence course was in full time education for child benefit purposes.
- CF/9/1991 – Whether a child receiving individual tuition was in full time education, specifically whether the study was ‘supervised’.
- CSF/5/89 – Whether child benefit can be paid if a child is ‘boarded out’ under children in care regulations.
Last reviewed/updated 19 October 2022