Smith v Smith & Anor
Capital allowances are to be deducted when calculating 'earnings' for child support purposes under paragraph 2A, using the figure for total taxable profits as submitted to the Inland Revenue; the appeal is allowed and the matter remitted for reassessment.
- Parties
- Appellant: Robert Smith; Respondent: Helen Smith; Respondent: Secretary of State for Work and Pensions
- Jurisdiction
- England and Wales
- Judgment Date
- 19 October 2004
- Procedural Posture
- Appeal / Judgment on Appeal From Child Support Commissioner
- Outcome
- Appeal allowed
- Legal Topics
- Child Support, Maintenance Assessment, Self Employed Income Calculation, Statutory Interpretation
Case Brief
Summary, issues, holding and outcome
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Parties
Robert Smith
Appellant
Helen Smith
Respondent
Secretary of State for Work and Pensions
Respondent
Procedural Posture
Appeal / Judgment on Appeal From Child Support Commissioner
Legal Issues
- 1 Whether capital allowances are deductible when calculating 'earnings' for child support purposes under the Child Support (Maintenance Assessments and Special Cases) Regulations 1992 as amended
- 2 Whether the parent with care must seek a departure direction if the formula produces hardship
Ratio Decidendi
Capital allowances are to be deducted when calculating 'earnings' for child support purposes under paragraph 2A, using the figure for total taxable profits as submitted to the Inland Revenue; the appeal is allowed and the matter remitted for reassessment.
Court Disposition
Appeal allowed
Orders
- Matter remitted to the Appeal Tribunal for reassessment in light of this judgment
- Tribunal to conduct necessary enquiries for any departure directions
Full Case Text
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