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Carrington –v- Her Majesty’s Revenue & Customs

Tuesday 26th – Wednesday 27th October 2021

This appeal concerns complex questions of EU social security co-ordination legislation, with significant implications for the public purse. The fundamental issue is whether a person who leaves the UK to reside in another Member State can continue to receive an existing award of child benefit in their new Member State. Child benefit is a non-contributory, residence-based benefit funded by taxation in the UK.

View hearing:

Day 1

Part 1

Part 2

Day 2

Part 1

Part 2