WC v Commissioners for Her Majesty's Revenue and Customs (CF): [2019] UKUT 289 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Jacobs on 19 September 2019.

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 9 October 2019

• Categories: European Union law
• Sub-categories: European Union law - Council regulations 1408/71/EEC and (EC) 883/2004
• Judges: Jacobs, E
• Decision date: 19 September 2019

Read the full decision in CF/5039/2014.

Judicial Summary

Child benefit can be exported under Article 7 of Regulation (EC) 883/2004 and the priority rules for overlapping family benefits in Article 68 do not apply when the claimant is receiving benefit in only one State.

Decision selected for reporting as [2020] AACR 9

Court of Appeal Decision selected for reporting as [2021] AACR 11

Published 9 October 2019