The Public and Third Sector Law Reports
[2018] PTSR 2021
Upper Tribunal
SH
v
Secretary of State for Work and Pensions
[2018] UKUT 157 (AAC)
2018 May 3
Judge Jacobs
Children— Child support maintenance— Calculation— Non-resident parent’s income calculated for child support purposes as amount charged to tax before deduction of expenses— Whether expenses to be deducted from that figure consistently with income tax legislation— Whether requirement to calculate income before deduction of expenses to be disapplied—
Income Tax (Earnings and Pensions) Act 2003 (c 1), Pt 5 (as amended by Finance Act 2004 (c 12), ss 281, 326, Sch 35, para 60(3), Sch 42(3), para 1)
—
Child Support Maintenance Calculation Regulations 2012
(SI 2012/2677), reg 36
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