AR v Secretary of State for Work and Pensions and LR (CSM):  UKUT 69 (AAC)
Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 13 February 2017.
Read the full decision in CCS/1431/2016.
Where a parent has incurred expenses for which he has been reimbursed after the event by his employer, so in effect he has not actually received any income or any sort of benefit in kind, any such payments of expenses are not ‘income on which the non-resident parent was charged to tax’ (i.e. within regulation 36(1) of the CSMC Regulations 2012).