Anyone any experience of taking a Child and Working TC case to Tribunal for a parent who’s ex has been granted full custody?
The other parent is adamant that he has main responsibility for at least of one their three children.
He has been granted Child Benefit for one.
Thanks in advance
This is a helpful decision on what factors should be taken into account when deciding on ‘main responsibility’ - holds that time spent with children is not determinative in itself -
Also this one: 2013 UKUT 561 AAC
“The application of the ‘normally living with test’ is ultimately a question of fact. It cannot be conclusively determined by the wording of a court order; what matters is what is actually happening on the ground.”
But note also HMRC’s guidance https://www.gov.uk/hmrc-internal-manuals/tax-credits-technical-manual/tctm02205 which mentions legal custody as a fact that can be considered to indicate main responsibility. It also says “When deciding main responsibility for a child or qualifying young person, the fact that someone receives Child Benefit for that child or qualifying young person must not be considered.”