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JH v Revenue & Customs Commissioners [2015] UKUT 479 (AAC)

DATE: 03 Sep 2015

The Child Benefit (General) Regulations 2006 reg.3(3), which excluded a young person from qualifying for child benefit if they had not been receiving an approved course of full-time education as a child, was unlawful and contrary to ECHR Protocol 1 art.1 read with art.14 where it excluded a child with special educational needs who required an education programme starting after their 16th birthday. That was because a child requiring such a programme before their 16th birthday would be entitled to the benefit, and the difference in treatment could not be justified. Acted for HMRC.