Kerry Underwood

SOCIAL SECURITY: CHILD SUPPORT: UPPER TRIBUNAL CASES 2019/20

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Here I look at Upper Tribunal decisions, that is decisions on appeal, in relation to Social Security in Child Support cases.

All of the information in all of these posts is taken directly from the Senior President of Tribunals’ Annual Report 2020, which is an invaluable and free resource dealing with all aspect of the work of tribunals as well as setting out these summaries of key cases.

The whole report can be accessed here.

Administrative Appeals Chamber: Social Security: Child Support

CitationPartiesJurisdictionCommentary
[2019] UKUT 149 (AAC)EA v Secretary of State for Work and Pensions and SA (CS)Social SecurityThe Upper Tribunal considered shared care under Regulation 46 of the Child Support Maintenance Calculation Regulations 2012 and whether shared care should be determined on the basis of provisions for contact in a court order, even though the specified overnight contact had not been happening. It decided that although the tribunal must consider the terms of the court order, it is not obliged to determine shared care in accordance with its terms.    

[2019] UKUT 151 (AAC)AR v Secretary of State for Work and Pensions, Her Majesty’s Revenue and Customs and LR (No.2)Social SecurityThe Upper Tribunal considered the meaning of “latest available tax year” and whether regulations 4 and 36 of the Child Support Maintenance Calculation Regulations 2012 were in conflict. The non-resident parent was subject to PAYE real time information procedures but also required to lodge P11D and self-assessment return (SAR). There was no change to tax liability following such lodgement. It decided the key point is that regulation 36 is the primary provision in defining what is meant by the “Her Majesty’s Revenue and Customs figure”; regulation 4 is merely a subsidiary definition provision. It follows that regulation 4(1) must be read in such a way that it is consistent with the purpose of regulation 36(1), namely the focus on all sources of income charged to tax for the same “latest available tax year”.    

[2019] UKUT 199 (AAC)GC v Secretary of State for Work and Pensions & AE (CSM)Social SecurityThe Upper Tribunal decided that the appellant’s liability for Child Support in respect of one son should be recalculated to take into account his liability to support his other son who lived in Denmark, under an informal arrangement made without a court order. The Upper Tribunal considered the operation of regulation 52 and regulation 48 of the Child Support Maintenance Calculation Regulations 2012 and decided that there was a clear policy intent to encourage parents to come to mutually agreed effective arrangements outside the statutory scheme.    

[2019] UKUT 289 (AAC)WC v Commissioners for Her Majesty’s Revenue and CustomsSocial SecurityThe Upper Tribunal decided that child benefit can be exported under Article 7 of Regulation (EC) 883/2004 and the priority rules for overlapping family benefits in Article 68 of that Regulation do not apply when the claimant is receiving benefit in only one State.    

[2019] UKUT 314 (AAC)BB v Secretary of State for Work and Pensions and CB (CSMSocial SecurityThe Upper Tribunal decided that in considering a claim for child support under the third child maintenance scheme established by the Child Support Act 1991 and as amended by the Child Maintenance and Other Payments Act 2008, a redundancy payment was not to be treated as part of a non-resident parent’s current income for the purpose of assessing his child support liability.    

[2020] UKUT 65 (AAC)MZ v Commissioners for Her Majesty’s Revenue and CustomsSocial SecurityThe Upper Tribunal considered family benefits where the father had not claimed child benefit and the mother and daughter had never lived in the United Kingdom. The mother did not qualify for family benefits in Poland on account of her income. She did not qualify for child benefit either under domestic law read alone or in conjunction with EU law. The Upper Tribunal explained the scope of EU family law provisions.  

Written by kerryunderwood

August 26, 2020 at 7:16 am

Posted in Uncategorized

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