Smith v Smith and Another: CA 19 Oct 2004

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


[2004] 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


CitedCooke 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.

Child Support

Updated: 23 June 2022; Ref: scu.216540