The Commissioners for Her Majesty’s Revenue and Customs v AD: [2020] UKUT 353 (AAC)

Upper Tribunal Administrative Appeals Chamber decision of Judge Wright on 10 December 2020.

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 15 January 2021

• Categories: Residence and presence conditions, Tribunal procedure and practice
• Sub-categories: Residence and presence conditions - right to reside, Tribunal procedure and practice - leave/permission to appeal
• Judges: Wright, S
• Decision date: 10 December 2020

Read the full decision in CF/2239/2019.

Judicial Summary

Whether having a Zambrano right could assist for purposes of child benefit scheme – effect of regulation 23(4)(b)(i) of Child Benefit (General) Regulations 2006 in 2018 still referring to provisions of the by then revoked Immigration (European Economic Area) Regulations 2006 – whether regulation 23(4)(b)(i) therefore misfired or was ‘cured’ by Schedule 7 to the Immigration (European Economic Area) Regulations 2016 – whether need for a judicial determination (and notification of the same) where application for permission to appeal is not admitted under rule 38(7)(c) of the Tribunal Procedure (First-tier Tribunal) (Social Entitlement Chamber) Rules 2008.

Published 15 January 2021