Share on LinkedInShare on LinkedIn

ARTICLE · 05 MAY 2022

Market Intelligence Thought Leadership Award Winner

Comprehensive Sickness Insurance (CSI) Cover And The NHS

Richmond Chambers Immigration Barristers
Explore more from Richmond Chambers Immigration Barristers

The preliminary ruling of the Court of Justice of the European Union in C-247/20 VI v Commissioners for Her Majesty's Revenue & Customs concerns the interpretation of EU law in relation to the...

United KingdomInsurance

The preliminary ruling of the Court of Justice of the European Union in C-247/20 VI v Commissioners for Her Majesty's Revenue & Customs concerns the interpretation of EU law in relation to the requirement of comprehensive sickness insurance cover ("CSI") in the host Member State.

Dispute in the main proceedings

The dispute in the main proceedings concerned a family residing in Northern Ireland: VI and her husband, Pakistani nationals, and their four children. Their son, who has Irish nationality, was born in Northern Ireland in 2004. The dispute involved VI's right to receive Child Tax Credit and Child Benefit during two particular periods, which in turn depended on VI's right of residence in the UK during these periods. HMRC's position was that VI had no right of residence as she was not covered by CSI during those periods and therefore she was not entitled to these funds.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

See more popular content from