The father ran a business. He made a loan to his company, which was being repaid by regular instalments, not including interest. He appealed a decision that the loan repayments were to be treated as income for child support purposes.
Held: The payments were not to be treated as income. No strain of the words of the statute was required to bring such recipts into income because of the existence of adequate anti-avoidance provisions.
Citations:
Times 07-Jan-2008, [2007] EWCA Civ 1211
Links:
Jurisdiction:
England and Wales
Child Support
Updated: 12 July 2022; Ref: scu.261608