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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...
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