Her Majesty's Revenue and Customs v HD and GP (CHB): [2017] UKUT 11 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Ward on 12 January 2017.

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 1 February 2017

• Categories: Benefits for children and European Union law
• Sub-categories: Benefits for children - other, European Union law - free movement and European Union law - other
• Judges: Ward, C
• Decision date: 12 January 2017

Read the full decision in CF/1375/2016.

Judicial Summary

Particularly careful fact finding may be required where a woman who gives birth has previously been engaged in self-employed activity , in order to determine whether self-employment continues or not.

Whether, in a case where it does not, the woman can rely on principles similar to those in C-507/12 Saint-Prix remains to be determined. Submissions are directed as to whether that question should be stayed pending the decision of the CJEU in C-442/16 Florea Gusa.

Published 1 February 2017