OP
trev
I knew about that mate but the point was, I could earn £49,999, Mrs Trev could earn the same and we would still qualify for Child benefit on a joint income of just shy of £100 k.8. See my comment earlier re tax credits - I'm sure FD's of large companies do calculations working out how my the tax payer will be paying via the credits system.
9. It is already tested - anyone earning as a higher rate earner gets it reduced or withdrawn completely:
https://www.gov.uk/child-benefit-tax-charge
We'd hardly need it would we? that's why I think it should possibly only available to those claiming other benefits.