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Neutral Citation Number: 2013 UKUT 24 AAC
Reported Number:
File Number: CF 1356 2012
Appellant: SB
Respondent: Her Majestys Revenue & Customs
Judge/Commissioner: Judge N J Wikeley
Date Of Decision: 14/01/2013
Date Added: 31/01/2013
Main Category: Benefits for children
Main Subcategory: child benefit
Secondary Category: Tribunal procedure and practice (including UT)
Secondary Subcategory: evidence
Notes: Child Benefit – responsibility for child – need to focus on who is actually caring for child and not solely on documents produced at HMRC request.
Decision(s) to Download: CF 1356 2012-01.doc CF 1356 2012-01.doc