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Judgment: The father appealed with regard to the meaning of "latest available tax year", so far as it applied to HMRC's provision of his income to the Child Maintenance Service for its child support maintenance calculations. The Secretary of State and the HMRC submitted that, as the father was a company director, he was required to file a self-assessment return (SAR), notwithstanding that PAYE information had been provided, and the HMRC could not provide a figure for a year for which a SAR had not yet been filed. Nicholas Wikeley, Judge of the Upper Tribunal, preferred those submissions and the father's appeal was dismissed.

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