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In Wendy Carrington v HMRC EWCA Civ 1724, the Court of Appeal (CA) found EU law did not cause the entitlement to UK Child Benefit to remain after the taxpayer ceased to be UK resident.

The FTT dismissed the appeal finding that:

The taxpayer appealed to the Upper Tribunal who allowed the appeal finding:

The CA allowed HMRC’s appeal finding that:

Useful guides on this topic

SRT: Statutory Residence Test
What is the statutory residency test? Why is it important and how does it work?

SRT: Statutory Residence Test Toolkit (freeview)
This is a freeview interactive tool to determine 'At a glance' whether you are UK resident or not in a tax year for 2013/14 onwards.

External links

Wendy Carrington v HMRC EWCA Civ 1724


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