AR v Secretary of State for Work and Pensions, HM Revenue and Customs and LR (No.2): [2019] UKUT 151 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 8 May 2019.

Read the full decision in CCS/1263/2018.

Judicial Summary

Child support case under 2012 scheme - Meaning of “latest available tax year” - Whether regulations 4 and 36 of the Child Support Maintenance Calculation Regulations 2012 in conflict - Application in case where NRP subject to PAYE real time information procedures but also required to lodge P11D and self assessment return (SAR) but where no change to tax liability following such lodgement

Published 28 May 2019