IW v Secretary of State for Work and Pensions and DW (CSM):  UKUT 312 (AAC)
Upper Tribunal Administrative Appeals Chamber decision by Judge Gray on 5 May 2016.
Read the full decision in CCS/5510/2014.
The 2012 scheme. The regulations mandate that HMRC figures are used to calculate historic income. Should that result in unfairness the current income figures may be used where they exceed that figure by 25%. The current income figure may be obtained from a source other than HMRC. The First-tier Tribunal standing in the shoes of the decision maker can direct HMRC to produce the relevant figures.