AR v Secretary of State for Work and Pensions, HM Revenue and Customs and LR (No.2) (Child support - calculation of income) [2019] UKUT 151 (AAC) (8 May 2019)

The father appealed with regard to the meaning of "latest available tax year", so far as it applied to HMRC's provision of his income to the CMS. The Secretary of State and the HMRC submitted that, as the father was a company director, he was required to file a self-assessment return (SAR), notwithstanding that PAYE information had been provided, and the HMRC could not provide a figure for a year for which a SAR had not yet been filed. Appeal dismissed.

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