OLB v The Commissioners for HMRC

Facts

OLB was awarded child benefit for her child NOV in 2015. On 14 September 2023 a decision maker for His Majesty's Revenue and Customs revised that award, deciding it had been made in ignorance of a material fact — that OLB was living with her partner GRI, who received child benefit for two older children — so that the higher rate of child benefit had wrongly been paid for NOV from the week commencing 10 August 2015, generating a recoverable overpayment of £3,025.70. On 24 October 2023 HMRC reconsidered, finding that GRI began receiving child benefit for his two older children from 14 March 2016, so that the change in OLB's entitlement ran from that later date and the overpayment reduced to £2,808.70, recoverable under section 71(1) of the Social Security Administration Act 1992 on the basis that she had failed to disclose that she was living with a partner who was receiving child benefit. OLB appealed on 19 November 2023. The First-tier Tribunal (Social Entitlement Chamber) refused her appeal on 1 October 2024, finding she had failed to disclose that she lived with a partner also receiving the first child premium, and issued a Statement of Reasons on 10 January 2025. Permission to appeal was refused by the First-tier Tribunal but granted by the Upper Tribunal.