Fair distribution

The taxpayer claimed child tax credit in respect of his two offspring. HMRC refused the claim on the ground the mother had the main responsibility for the children and the Child Tax Credit Regulations 2002 SI 2002 no 2007 stated that the tax credit should be allocated to her as the main carer under the no-splitting rule.

The father challenged the decision saying restricting entitlement to child tax credit to one household discriminated in favour of women. He succeeded in the appeal tribunal but failed before the Upper Tribunal and before the Court of Appeal.

He appealed to the Supreme Court which ruled the no-splitting rule was reasonable and the indirect sex discrimination was justified.

The aim of the tax credit was to lift a child from poverty and the state was entitled to conclude that the most effective way to do so was to...