JM v Secretary of State for Work and Pensions & Anor

Facts

The appellant is the non-resident parent of two children; the second respondent is the person with care, and the Secretary of State for Work and Pensions is the first respondent. The dispute concerns a child maintenance calculation under the Child Support Act 1991 and The Child Support Maintenance Calculation Regulations 2012 (SI 2012/2677). The Secretary of State's supersession decision of 17 November 2020 fixed the non-resident parent's liability with effect from 16 October 2020, based on a historic income figure of £2,640 obtained from HMRC for the 2019/20 tax year, the earlier decision of 20 October 2019 having used current income of £20,797 for 2018/19. The person with care appealed, seeking a variation on the ground of unreasonable diversion of income. The First-tier Tribunal (Social Entitlement Chamber), sitting over two days on 16 and 18 April 2024, allowed her appeal, holding that income had been unreasonably diverted, that a variation was just and equitable, and that current income should be treated as £12,837.77. Its statement of reasons issued on 3 June 2024 and it refused permission to appeal on 25 July 2024. The Upper Tribunal granted permission on 23 September 2024 limited to two grounds, and decided the appeal on the papers on 16 June 2025; that decision was then revisited after the non-resident parent applied for permission to appeal to the Court of Appeal.