Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration


29 May 2002
Issue: 3859 / Categories: Forum & Feedback , IR35
Readers' supplementary points on two recent items in Taxation


Children's tax credit


In the replies to the Readers' Forum query 'Double credit?' in Taxation 2 May 2002 at pages 139 and 140 both respondents indicated that only one children's tax credit would be given to the family concerned.

The facts were that A and B live together and each has resident at the home a child by a previous partner. So in this particular case there are qualifying children resident with the adults A and B but neither of the children are qualifying children in respect of both A and B. This means that the children are not 'relevant children' and so paragraphs 1 to 5 of Schedule 13B to the Taxes Act 1988 which do restrict a couple to one claim do not apply.

One has to look to paragraph 6 of Schedule 13B. Subparagraph...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon