DG v Secretary of State for Work and Pensions & Anor

DG v Secretary of State for Work and Pensions & Anor

Regulation 69(3) does not require the Secretary of State or Tribunal to treat HMRC information as conclusive for unearned income except where it shows nil income. Where HMRC information is incorrect or does not include self-assessment return data, regulation 69(5) applies, permitting determination of unearned income based on other evidence. The First-tier Tribunal did not err in law by considering evidence beyond HMRC information and determining the appellant's unearned income accordingly.

Parties
Appellant: DG; First Respondent: Secretary of State for Work and Pensions; Second Respondent: EG
Jurisdiction
England and Wales
Judgment Date
23 October 2023
Procedural Posture
Appeal / Upper Tribunal Judgment
Outcome
Appeal dismissed
Legal Topics
Child Support Maintenance, Variation of Maintenance Calculation, Interpretation of Child Support Regulations, HMRC Information in Maintenance Calculations
Family Law Administrative Law Social Security Law Child Support Maintenance Variation of Maintenance Calculation Interpretation of Child Support Regulations HMRC Information in Maintenance Calculations

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 3 Authorities cited 10 Party arguments 2 Amounts and remedies 5
Sign in to unlock

Parties

DG

Appellant

Secretary of State for Work and Pensions

First Respondent

EG

Second Respondent

Procedural Posture

Appeal / Upper Tribunal Judgment

Legal Issues

  1. 1 Whether regulation 69(3) of the Child Support Maintenance Calculations Regulations 2012 requires the Secretary of State to accept HMRC information as conclusive for unearned income
  2. 2 Whether the First-tier Tribunal erred in law by not treating HMRC information as conclusive
  3. 3 Interaction between regulation 69(3) and 69(5) in cases where HMRC information is incorrect

Ratio Decidendi

Regulation 69(3) does not require the Secretary of State or Tribunal to treat HMRC information as conclusive for unearned income except where it shows nil income. Where HMRC information is incorrect or does not include self-assessment return data, regulation 69(5) applies, permitting determination of unearned income based on other evidence. The First-tier Tribunal did not err in law by considering evidence beyond HMRC information and determining the appellant's unearned income accordingly.

Court Disposition

Appeal dismissed

Orders

  • The appeal to the Upper Tribunal does not succeed.
  • The First-tier Tribunal's decision stands.