Government plans to change the way child benefit is calculated have come under fire from a group of UK accountants. A report from the Institute of Chartered Accountants in England and Wales (ICAEW) has said the proposals, which mean that a parent will receive less benefit if they earn over £50,000 per year, go against the fundamental theory of individual taxation and could end up being an ‘operational disaster’. Complications, the ICAEW claims, will arise from a dependence on the authorities, in many cases, now having to reclaim benefits from one person that have actually been paid to another. HM Revenue & Customs is reportedly still deciding how this new system would be put into effect. Family law experts like Elaine Thomas, who is based at Setfords Solicitors’ Guildford headquarters, will be following these developments closely to see whether they lead to any sort of U-turn from ministers, with the changes set to be implemented in just over six months from now. The contents of this article are intended for general information purposes only and shall not be deemed to be, or constitute legal advice. We cannot accept responsibility for any loss as a result of acts or omissions taken in respect of this article.