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CHILD BENEFITS: Commissioners for HM Revenue and Customs v Ruas [2010] EWCA Civ 291

Sep 29, 2018, 17:50 PM
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Date : Mar 23, 2010, 04:33 AM
Article ID : 90829

(Court of Appeal; Carnwath, Moore-Bick and Etherton LJJ; 23 March 2010)

The issue in this case was whether a Portuguese man living in Britain could elect to claim English child benefits for two children living in Portugal, rather than claiming similar benefits in Portugal. The man had been working in Britain, but had ceased to do so before making his claim, on grounds of incapacity.  The court considered whether the children had to be resident in Britain, and whether the man was an 'employed person' under EU law.

Court of Appeal agreed with the judge that man was entitled to claim child benefit in Britain under EU law.

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