Her Majesty's Revenue and Customs v HEH and Secretary of State for Work and Pensions (TC and CHB): [2018] UKUT 237 (AAC).

Upper Tribunal Administrative Appeals Chamber decision by Judge Ward on 17 July 2018.

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 24 August 2018

• Categories: European Union law
• Sub-categories: European Union law - Association and Cooperation Agreements
• Judges: Ward, C
• Decision date: 17 July 2018

Read the full decision in CTC/16/2018.

Judicial Summary

Impact of 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.

Published 24 August 2018