NW v Secretary of State for Work and Pensions & Anor

NW v Secretary of State for Work and Pensions & Anor

The relevant legislative provisions do not permit losses from self-employment to be deducted from employment income for child maintenance purposes; only profits from self-employment are included in income calculations, and losses are not offset against other income.

Parties
Appellant: NW; First Respondent: Secretary of State for Work and Pensions; Second Respondent: NH
Jurisdiction
England and Wales
Judgment Date
02 January 2026
Procedural Posture
Appeal / Upper Tribunal Judgment
Outcome
Appeal dismissed
Legal Topics
Child Support, Calculation of Income, Statutory Interpretation, Self Employment Losses
Family Law Social Security Law Child Support Calculation of Income Statutory Interpretation Self Employment Losses

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Parties

NW

Appellant

Secretary of State for Work and Pensions

First Respondent

NH

Second Respondent

Procedural Posture

Appeal / Upper Tribunal Judgment

Legal Issues

  1. 1 Whether losses from self-employment can be offset against employment income for child maintenance calculation
  2. 2 Interpretation of Child Support Maintenance Calculation Regulations 2012 regarding income determination

Ratio Decidendi

The relevant legislative provisions do not permit losses from self-employment to be deducted from employment income for child maintenance purposes; only profits from self-employment are included in income calculations, and losses are not offset against other income.

Court Disposition

Appeal dismissed

Orders

  • The decision of the First-tier Tribunal made on 26 January 2024 under number SC238/22/00520 did not involve the making of any error of law.
  • No oral hearing required.