Her Majesty's Revenue and Customs v HD (CHB) (Second interim decision): [2018] UKUT 148 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Ward on 26 April 2018.

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 8 May 2018

• Categories: European Union law
• Sub-categories: European Union law - free movement, European Union law - references to European Court
• Judges: Ward, C
• Decision date: 26 April 2018

Read the full decision in CF/393/2016.

Judicial Summary

Whether a woman who was previously self-employed before a period of the latter stages of pregnancy and the aftermath of childbirth can rely on similar principles to those in C-507/12 Saint-Prix in relation to workers in order to preserve her status under Art 49 TFEU is referred to the CJEU. C-442/16 Florea Gusa and Hrabkova v SSWP [2017] EWCA Civ 794 considered.

Published 8 May 2018