Stepping aside from the morality/ for the greater good aspect of losing child benefit if you are moderately better off, I am still fuming about the fact that technically my husband could get taxed for income which I receive and not him. Is it legal for someone to be taxed on income which they do not receive personally? I understand that family income is taken into account for things like Tax Credits, but that is very different from actually deducting money from one person because of money that someone else gets. I'd be really interested for perspectives on this from legal bods. 