MZ v Commissioners for Her Majesty’s Revenue and Customs (CHB) : [2020] UKUT 65 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 27 February 2020.

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 15 April 2020

• Categories: European Union law
• Sub-categories: European Union law - Council regulations 1408/71/EEC and (EC) 883/2004
• Judges: Jacobs, E
• Decision date: 27 February 2020

Read the full decision in CF/2685/2018

Judicial Summary

Family benefits - 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. Scope of EU family law provisions explained. Slanina decision in European Court of Justice distinguished.

Published 15 April 2020