BB V SECRETARY OF STATE FOR WORK AND PENSIONS AND CB (CSM): [2019] UKUT 314 (AAC) Upper Tribunal Administrative Appeals Chamber decision by Judge Wikeley on 15 October 2019. Read the full

decision in CCS/1582/2018 Judicial Summary Child support (third scheme) - Comparison of NRP’s historic income with current income and 25% tolerance rule - Whether NRP’s £110,300 redundancy

payment (subject to income tax, save for the first £30,000) to be taken into account as current income - Difference between ITTOIA and ITEPA - Child Support Maintenance Calculation

Regulations 2012 reg 38(1) and ITEPA section 10(2) - Mairs (Inspector of Taxes) v Haughey [1994] AC 303 considered - Income tax treatment of redundancy payments as a type of terminal payment