Smith v Smith & Anor [2004] EWCA Civ 1318 (19 October 2004)

Smith v Smith & Anor [2004] EWCA Civ 1318 (19 October 2004)

For assessments under paragraph 2A of the Child Support (Maintenance Assessments and Special Cases) Regulations 1992 as amended, 'earnings' means the total taxable profits from self-employment as submitted to the Inland Revenue, which includes deduction of capital allowances. The appeal is allowed and the matter remitted for reassessment on this basis.

Citation
[2004] EWCA Civ 1318
Parties
Appellant: Robert Smith; First Respondent: Helen Smith; Second Respondent: Secretary of State for Work and Pensions
Jurisdiction
England and Wales
Judgment Date
19 October 2004
Procedural Posture
Appeal From Child Support Commissioner Decision / Court of Appeal (civil Division) Judgment
Outcome
Appeal allowed
Legal Topics
Child Support Assessment, Self Employed Earnings Calculation, Capital Allowances, Statutory Interpretation
Family Law Social Security Law Tax Law Child Support Assessment Self Employed Earnings Calculation Capital Allowances Statutory Interpretation

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Parties

Robert Smith

Appellant

Helen Smith

First Respondent

Secretary of State for Work and Pensions

Second Respondent

Procedural Posture

Appeal From Child Support Commissioner Decision / Court of Appeal (civil Division) Judgment

Legal Issues

  1. 1 Whether capital allowances are deductible in calculating 'earnings' for child support purposes under the Child Support (Maintenance Assessments and Special Cases) Regulations 1992 as amended.
  2. 2 Whether the assessment should be based on 'total taxable profits' as submitted to the Inland Revenue, including deduction of capital allowances.

Ratio Decidendi

For assessments under paragraph 2A of the Child Support (Maintenance Assessments and Special Cases) Regulations 1992 as amended, 'earnings' means the total taxable profits from self-employment as submitted to the Inland Revenue, which includes deduction of capital allowances. The appeal is allowed and the matter remitted for reassessment on this basis.

Court Disposition

Appeal allowed

Orders

  • Matter remitted to the Appeal Tribunal for reassessment in accordance with this judgment.
  • Necessary enquiries to be conducted for any departure directions.