Her Majesty's Revenue and Customs v HEH and Secretary of State for Work and Pensions (TC and CHB): [2018] UKUT 237 (AAC).

Upper Tribunal Administrative Appeals Chamber decision by Judge Ward on 17 July 2018.

Read the full decision in CTC/16/2018.

Judicial Summary

Impact of Euro-Mediterranean Agreement between the European Communities and the Kingdom of Morocco on claims for child benefit and tax credit. Art 65 of the Agreement, where it applies, prevails over national law.

Published 24 August 2018