BK v (1) Secretary of State for Work and Pensions (2) LB [2022] UKUT 282 (AAC)

Published: 27/10/2022 09:00


Deputy Upper Tribunal Judge Rowland. Decision on F’s application to appeal the decision of the First-tier Tribunal (FTT). F appealed a child maintenance assessment on the basis that his gross income was lower than the figure used in the assessment.

F sought a revision of the initial decision which was rejected, apparently on the ground that a ‘25% tolerance’ would not be breached.

F then appealed to the FTT on two grounds, firstly that his gross income was lower than the figure used and secondly, that the gross income considered should be even lower as his P11D included figures for a company car and fuel and he had not received that benefit since 2018. The appeal was dismissed.

F accepted the dismissal of the second ground but appeals the decision on the first ground which was refused because the figure originally supplied by HMRC represented the amount on which the F had been ‘charged for tax’ and was therefore the relevant figure for the purposes of the regulations. Following the FTT hearing, the F produced an updated HMRC calculation showing a lower gross figure; at the hearing he was only able to produce wage slips. The Secretary of State argued that the FTT decision was not an error in law as it could not take into account evidence which was not before it, but the FTT should have adjourned and directed the Secretary of State to request a new figure from HMRC. The judge agreed with this on the basis that there was ‘cogent, albeit not conclusive, evidence’ that the HMRC’s figure was incorrect.

Judge Rowland considers the power of the Secretary of State and FTT to review and revise decisions.

Class Legal

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