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Louisa Gothard
Louisa Gothard
Senior Solicitor, Head of Family Law
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PG v Commissioners for Her Majesty’s Revenue and Customs and NG [2016] UKUT 0216 (AAC)
Date:15 NOV 2016
Third slide
Law Reporter

(Upper Tribunal (Administrative Appeals Tribunal, Upper Tribunal Judge Edward Jacobs, 4 May 2016)


Private law children – Child tax credits – Meaning of ‘main responsibility’


The appeal from the decision as to the meaning of ‘main responsibility’ in rule 2.2(b) of regulation 3 of the Child Tax Credit Regulations 2002 was allowed.



PG v Commissioners for Her Majesty’s Revenue and Customs and NG
[2016] UKUT 0216 (AAC)


Upper Tribunal Case No: 
CTC/0611/2015


Decision of the Upper Tribunal
(Administrative Appeals Chamber)



PG v Commissioners for Her Majestys Revenue and Customs [2016] UKUT 216 (AAC).rtf
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