Yes that's what I suspected, its all about the timing.
Would revenue have to prove that the break up was convenient , in order to deprive the taxpayer of their right under this legislation to this tax credit ?
or to put it another way ,if the revenue refused to allow the credit on suspicion of fraud ,could the taxpayer force the revenue to prove in court that the break up was false.
I know there is a tone of cute hoorism about this ,but just curious as to how, when affairs of the heart are concerned, things can be proved one way or the other.
Personally I think its an area that needs to be tightened.
Believe it or not I eavesdropped on one guy telling another in the Bar how he and his partner claims the one parent tax credit .