Her Majesty's Revenue and Customs v HD and GP (CHB): [2017] UKUT 11 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Ward on 12 January 2017.

From:
HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
Published
1 February 2017
Categories:
Benefits for children and European Union law
Sub-categories:
Benefits for children - other, European Union law - free movement and European Union law - other
Judges:
Ward, C
Decision date:
12 January 2017

Read the full decision in .

Judicial Summary

Particularly careful fact finding may be required where a woman who gives birth has previously been engaged in self-employed activity , in order to determine whether self-employment continues or not.

Whether, in a case where it does not, the woman can rely on principles similar to those in C-507/12 Saint-Prix remains to be determined. Submissions are directed as to whether that question should be stayed pending the decision of the CJEU in C-442/16 Florea Gusa.

Updates to this page

Published 1 February 2017
Contents