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Judgment: This appeal to the Upper Tribunal concerned the identification of the non-resident parents income. Reg 36(1) of the Child Support Maintenance Calculation Regulations 2012 (SI No 2677) defines the non-resident parent's income as that identified by HMRC, which deducts allowable expenses before arriving at the amount of earnings which are 'charged to tax'. However, regulation 36(2)(b) stipulates that a non-resident parent’s employment income is to be assessed before allowable deductions. The UT ruled that the contradiction could only be reconciled if paragraph 1 took priority, leaving paragraph 2(b) redundant.

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