BB v Secretary of State for Work and Pensions and CB (CSM): [2019] UKUT 314 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 15 October 2019.

• From: HM Courts & Tribunals Service and Upper Tribunal (Administrative Appeals Chamber)
• Published: 14 November 2019

• Categories: Child support
• Sub-categories: Child support - calculation of income, Child support - variation/departure directions: other
• Judges: Wikeley, N
• Decision date: 15 October 2019

Read the full decision in CCS/1582/2018

Judicial Summary

Child support (third scheme) - Comparison of NRP’s historic income with current income and 25% tolerance rule - Whether NRP’s £110,300 redundancy payment (subject to income tax, save for the first £30,000) to be taken into account as current income - Difference between ITTOIA and ITEPA - Child Support Maintenance Calculation Regulations 2012 reg 38(1) and ITEPA section 10(2) - Mairs (Inspector of Taxes) v Haughey [1994] AC 303 considered - Income tax treatment of redundancy payments as a type of terminal payment rather than as a payment of earnings.

Decision selected for reporting as [2020] AACR 11

Published 14 November 2019