HSBC and Secretary, Department of Social Services (Social services second review)

This matter concerned an appeal by HSBC against a decision of the Secretary, Department of Social Services, regarding Family Tax Benefit (FTB) for a child. The central dispute revolved around whether the FTB child had ceased to be in HSBC's care and, if so, whether he had returned to her care during the relevant period. The decision was made by G Hallwood M of the Tribunal.

The Tribunal was required to determine whether the FTB child was in the care of anyone with legal responsibility, whether he had ceased to be in HSBC's care, and whether he had returned to HSBC's care. These determinations were crucial for establishing eligibility for FTB payments.

The Tribunal found that the FTB child did not return to HSBC's "control" for the purposes of being an FTB child throughout the relevant period. This conclusion was based on an assessment of who exercised daily responsibility for the child's care and made major decisions. The Tribunal favoured the evidence of the FTB child and NKTQ, finding HSBC's responses to be one-sided and evasive. The Tribunal was satisfied that NKTQ bore the day-to-day responsibility for the FTB child's care and guidance, and that this responsibility did not revert to HSBC. Furthermore, evidence regarding the costs of daily life, including accommodation, supported the finding that the FTB child lived at NKTQ's household. The Tribunal affirmed the decision under review.