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CBTM05261 | Failure to disclose: Disclosure

From HM Revenue & Customs · Child Benefit Technical Manual

R(SB) 54/83; R(SB)15/87;

Secretary of State for Work and Pensions v Hinchy [2005] 1WLR 967

To be sufficient, disclosure must

  • be of the material fact itself; and

  • be made in relation to the claimant’s own claim for child benefit or guardian’s allowance; and

  • reach the office or relevant benefit section of the office that administers that benefit.