IH v Secretary of State for Work and Pensions and EH (CSM): [2018] UKUT 142 (AAC)

Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 20 April 2018.

Read the full decision in CCS/2207/2017.

Judicial Summary

Child Support - calculation of non-resident parent’s income - 2012 Scheme - historic and current income - whether “latest available tax year” - CMS decision based on tax data from 2011/12 but appeal papers showed PAYE P60 for 2013/14 - SB v SSWP and TB (CSM) applied - the mysteries of the HMRC-CMS computer interface

Published 2 May 2018