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Smith v Secretary of State for Work & Pensions

The capital allowances of a self-employed absent parent were not to be deducted when calculating his ‘total taxable profits” under para 2A, Sched 1 of the Child Support (Maintenance Assessments and Special Cases) Regulations 1992.

28 July 2006

The appellant (S) appealed against a decision of the Court of Appeal ([2004] EWCA Civ 1318; [2005[ 1 WLR 1318) that the phrase “total taxable profits... as submitted to the Inland Revenue” in para 2A, Sched 1 of the Child Support (Maintenance Assessments and Special Cases) Regulations 1992 meant profits chargeable to income tax less capital allowances for the tax year in question. At the time of the relevant maintenance assessment in 2001, S had been the parent caring for her three children. R, the absent parent, had at the time been a sole trader whose car-hire business generated substantial capital allowances for income tax purposes. The assessment was calculated on the basis that capital allowances were deducted from R’s total taxable profits. The child support appeal tribunal upheld that basis of calculation, and S appealed to the Child Support Commissioner, who allowed the appeal, having concluded that the expression “total taxable profits” was ambiguous and that capi...

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