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Smith v Secretary of State for Work and Pensions: child support, the self-employed and the meaning of 'total taxable profits' - total confusion reigns
Journal article   Peer reviewed

Smith v Secretary of State for Work and Pensions: child support, the self-employed and the meaning of 'total taxable profits' - total confusion reigns

N. Wikeley and L. Young
Child and Family Law Quarterly, Vol.17(2), pp.267-292
2005
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Abstract

Since its inception in April 1993, the Child Support Agency has struggled to cope with its caseload.' Cases in which the non-resident parent (NRP) is self-employed have proven to be especially problematic, with difficulties arising at two of the most important stages in the child support process: assessment and enforcement. The problems in enforcing the child support liabilities of self-employed NRPs were highlighted by the Court of Appeal's decision in R (Kehoe) v Secretary of State for Work and Pensions, in which the court held that the exclusion of the parent with care from the enforcement process did not constitute a breach of the Human Rights Act 1998…

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