The father challenged a ruling that in calculating his liability to pay child support he was not entitled first to deduct, as a self-employed person, all the allowances he might claim against income tax by way of capital allowances.
Held: The legislation is sloppy, muddled and would lead to unjust and absurd results. Nevertheless the regulations were as contended by the father.
Ward LJ, Ward LJ, Sir Martin Nourse
 EWCA Civ 1318, Times 02-Nov-2004
Child Support (Maintenance Assessments and Special Cases) Regulations 1992, Child Support Act 1991, Child Support (Miscellaneous Amendments) Regulations 1999 , Capital Allowances Act 1990 140 247, Taxes Management Act 1970 8
England and Wales
Cited – Cooke v Secretary of State for Social Security CA 25-Apr-2001
Although production of a new medical report, or of a new medical opinion, could evidence a relevant change of circumstances, to support the claim that the threshold had been reached so as to allow a review of a decision to grant benefits, it did not . .
Lists of cited by and citing cases may be incomplete.
Updated: 23 June 2022; Ref: scu.216540