Can a dispute between parents about how they divide child benefit between them be resolved...
Can a dispute between parents about how they divide child benefit between them (where one of them will not accept a determination by HMRC) be resolved by way of a specific issue application under the Children Act 1989 if they so consent?
The court would have to be satisfied that the dispute involved an aspect of parental responsibility which means “all the rights, duties, powers, responsibilities...which by law a parent has in relation to the child and his property” (s 3(1) of the Children Act 1989). There are arguments both ways as to whether this would embrace a child benefit dispute. The child benefit is not the child’s property as it belongs to the parents. On the other hand, payment to one parent in a shared residence situation may cause hardship to the other party and it could be of benefit to the child for the court to be able to make a determination. Depending on the circumstances, an appropriate
