Our articles are written by experts in their field and include barristers, solicitors, judges, mediators, academics and professionals from a range of related disciplines. Family Law provides a platform for debate for all the important topics, from divorce and care proceedings to transparency and access to justice. If you would like to contribute please email editor@familylaw.co.uk.
Spotlight
Children and Same Sex Families
Children and Same Sex Families
Children and Same Sex Families: A Legal Handbook
More info
Mental Capacity
Mental Capacity
Mental Capacity: Law and Practice
More info
Evidence in Family Proceedings
Evidence in Family Proceedings
Evidence in Family Proceedings
More info
View All
A day in the life Of...
Read on

Child Support, Dividend Income and the Bertie Wooster Escape Clause

© Copyright LexisNexis 2024. All rights reserved.
Date:27 SEP 2005

Nick Wikeley, School of Law, University of Southampton. Dividend income grows in popularity as a legitimate means of minimising one's tax liabilities but can it be taken into account under the child support system? It depends on whether one is dealing with an old scheme case under the Child Support Act 1991 or a new scheme case under the Child Support, Pensions and Social Security Act 2000. Nick Wikeley looks particularly at the new scheme cases and the impact of the amending Child Support (Miscellaneous Amendments) Regulations 2005 (SI 2005/785). See September [2005] Fam Law 707 for the full article.

Click here if you subscribe to the Family Law journal online.

Read the full article here.

Copyright © 2024 LexisNexis