UK Social Security and Child Support Commissioners' Decisions

[2003] UKSSCSC CCS_2735_2002 (02 October 2003)

 


CCS/2735/2002

DECISION OF THE CHILD SUPPORT COMMISSIONER

1. This decision follows on from that which I gave on 3.6.2003.
2. My decision is that the decision of the tribunal was in error of law, in the respects which follow below, and I substitute my decision under section 24(3)(b) CSA 1991, accordingly. The CSA is, therefore, directed to recalculate the maintenance assessment.
3. The decision at issue was the question of what the AP's income was for the years 4.3.99 – 4.3.2000, and 5.3.2000 – 31/1/2002.

(a) The holiday letting business

This was sold on 9.2.94. As I intimated in my direction of 3.6.2003, this could not figure in the calculation of income for the years in issue. Further the reference to (k) Bow Beck Farm is, as the AP tells me in his letter of 22.6.2003 – and which I accept - the name of the holiday letting business.

I am grateful to the Secretary of State for his submission on deductible expenses but, in view of what I have it does not arise. I apologise for putting him to this extra trouble.

(b) Derwent filling station

It seems to me that all the deductions made by the Chartered Accountants at p.75 under "Administration Expenses", "Establishment Expenses", and "Financial Expenses" are deductible and are not within para 3(4)(b) Schedule 1 MASC regs. with the exception under "Establishment Expenses" of the item "depreciation fittings and equipment £3,106". That is not a permissible deduction.

(c) Smailles Court

The proceeds were put towards the purchase of the filling station. I find that as a fact.

(d) Restaurant premises at Main Street, Cockermouth

The letter dated 27.6.2003 from Messrs Cartmell Shepherd that this property is owned by the AP's mother.

(e) Market Street, Cockermouth (residential rented property)

The proper reference to this is Mitre Court, St. Helen's Street, Cockermouth. This again was owned by the AP's mother who sold it on 20.2.02.

(f) Greysonside Farm; and

(g) Land adjoining Greysonside Farm

I accept that the house, which was the matrimonial home, was sold for £250,000 and the adjoining 20 acres for £113, 557 and the proceeds were used for the purchase of the present matrimonial home. After paying for some chattels and redeeming the mortgage, the balance left over was £3,047.32. I find that as a fact.

(h) Fitz Park

In his letter of 22.6.2003 (194) the AP tells me that Fitz Park was a petrol filling station which the AP and his wife purchased at the same time as Derwent filling station. All profits and losses are in the same accounts. My remarks as regards Derwent filling station above apply similarly to this. I find that as a fact.

(i) Ostrich Farm

This was run at Greysonside Farm, was a loss making venture and occurs in the accounts previously submitted.

(j) House at Horsman Street

This property was rented out for £60 per week and is shown in the AP's tax accounts.

(Signed) J M Henty

Commissioner

(Date) 25 September 2003