In addition to the inequities already mentioned, there will be many couples where the mother receives the Child Benefit but the father, as the high earner, has to pay it back through the tax system. This could cause friction if the mother refuses to give up the Child Benefit to avoid the father having to complete a tax return. Entitlement can also change during the tax year, if a couple separates or starts to live together, making the system even more complicated.
The whole system is a disaster waiting to happen.
The whole system is a disaster waiting to happen.