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You are here: BAILII >> Databases >> Northern Ireland - Social Security and Child Support Commissioners' Decisions >> [2006] NISSCSC CSC2_05_06 (20 February 2006) URL: http://www.bailii.org/nie/cases/NISSCSC/2006/CSC2_05_06.html Cite as: [2006] NISSCSC CSC2_5_6, [2006] NISSCSC CSC2_05_06 |
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[2006] NISSCSC CSC2_05_06 (20 February 2006)
Decision No: CSC2/05-06
"It is arguable that the decision was wrong in law, because:A. it appears that potentially relevant evidence, namely:(i) a copy of the non-resident parent's 2001-02 Self Assessment Tax Return and the 2001-02 accounts of the family business;(ii) the initial calculation by CSA of the non-resident parent's weekly self-employed net income of £139;(iii) a note of the non-resident parent's telephone call to the CSA on 5 August 2003 advising that he had resumed work in the garage;(iv) a copy of 2002-03 Self Assessment Tax Return relating (a) to the non-resident parent on an individual basis and (b) to the business;in the possession of the CSA, was not placed before the tribunal:
B. it appears that the tribunal erred in its calculation of the non-resident parent's earnings, in that it is arguable that:(i) it relied on accounts which were not the appropriate accounts as they may have related to the wrong time period;(ii) it allowed for depreciation;(iii) it did not make allowances for tax and national insurance."
(i) was the tribunal correct in determining that the non-resident parent was self-employed? and, if so,
(ii) should the earnings from that self-employment be calculated to be £9,501 per annum?
(i) a copy of the non-resident parent's 2001-02 Self Assessment Tax Return and the 2001-02 accounts of the family business;
(ii) the initial calculation by CSA of the non-resident parent's weekly self-employed net income of £139;
(iii) a note of the non-resident parent's telephone call to the CSA on 5 August 2003 advising that he had resumed work in the garage;
(iv) a copy of 2002-03 Self Assessment Tax Return relating (a) to the non-resident parent on an individual basis and (b) to the business.
(i) relied on accounts which were not the appropriate accounts as they may have related to the wrong time period;
(ii) it allowed for depreciation when it ought not to have done so; and
(iii) it did not make allowances for tax and national insurance, which it ought to have done.
It is difficult in circumstances where there has been an element of non-co-operation in providing details of earnings but a fresh tribunal hearing this case should bear these points in mind.
(signed): John A H Martin QC
Chief Commissioner
20 February 2006