Our website is set to allow the use of cookies. For more information and to change settings click here. If you are happy with cookies please click "Continue" or simply continue browsing. Continue.

Family Law

The leading authority on all aspects of family law

27 SEP 2005

Child Support, Dividend Income and the Bertie Wooster Escape Clause

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.

Family Court Practice, The

(Red Book)

Pre-order the 2017 edition today

More Info from £465.00
Available in Family Law Online
Family Law

Family Law


"the principal (monthly) periodical dealing with contemporary issues" Sir Mark Potter P

More Info from £320.00
Available in Family Law Online
Subscribe to our newsletters