Child Support, Dividend Income and the Bertie Wooster Escape Clause

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.

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