No Relief for Self Employed Fron CSA Calculation

Child Support Calculations for Self Employed
Smith v Secretary of State for Work and Pensions and another
[2006] UKHL 35
HL
12 July 2006
Daily Law Notes Summary
No deduction was to be made for capital allowances when
calculating a self-employed non-resident parent's earnings for
child support purposes under the system of assessment operating
for applications made before March 2003.