Billingham (Inspector of Taxes): ChD 22 Dec 1997
Maintenance payments which were made direct to a child were not ‘qualifying payments’ under the Act allowing them to be set off against the tax payer’s income tax liability. Citations: Times 22-Dec-1997 Statutes: Income and Corporation Taxes Act 1988 347B(1) Child Support, Income Tax Updated: 18 May 2022; Ref: scu.78400