ASD v Secretary of State for Work and Pensions & Anor

ASD v Secretary of State for Work and Pensions & Anor

The First-tier Tribunal materially erred in law by failing to consider whether a second effective date arose based on the 2021/2022 tax return, as required by statutory regulations, and by not addressing principal arguments and evidence, necessitating the setting aside of its decision and remitting the appeal to a differently constituted tribunal.

Parties
Appellant: ASD; First Respondent: Secretary of State for Work and Pensions; Second Respondent: AWD
Jurisdiction
England and Wales
Judgment Date
24 February 2026
Procedural Posture
Appeal / Upper Tribunal Decision on Error of Law, Remitting to First Tier Tribunal
Outcome
Appeal allowed; First-tier Tribunal decision set aside for error of law; appeal remitted to a differently constituted First-tier Tribunal for redecision after oral hearing.
Legal Topics
Child Support Maintenance, Supersession of Decisions, Effective Date of Maintenance Liability
Family Law Administrative Law Social Security Law Child Support Maintenance Supersession of Decisions Effective Date of Maintenance Liability

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Parties

ASD

Appellant

Secretary of State for Work and Pensions

First Respondent

AWD

Second Respondent

Procedural Posture

Appeal / Upper Tribunal Decision on Error of Law, Remitting to First Tier Tribunal

Legal Issues

  1. 1 Whether the First-tier Tribunal erred in law by failing to consider a later effective date based on the 2021/2022 tax return for maintenance calculation
  2. 2 Whether the statutory regulations require consideration of the most recently completed tax year at the time of decision
  3. 3 Whether the FTT failed to address principal arguments and evidence

Ratio Decidendi

The First-tier Tribunal materially erred in law by failing to consider whether a second effective date arose based on the 2021/2022 tax return, as required by statutory regulations, and by not addressing principal arguments and evidence, necessitating the setting aside of its decision and remitting the appeal to a differently constituted tribunal.

Court Disposition

Appeal allowed; First-tier Tribunal decision set aside for error of law; appeal remitted to a differently constituted First-tier Tribunal for redecision after oral hearing.

Orders

  • The decision of the First-tier Tribunal dated 12 January 2024 under case number SC262/23/00006 is set aside.
  • The appeal is remitted to an entirely differently constituted First-tier Tribunal to be redecided after an oral hearing and in accordance with the law set out in this decision.