Appropriate percentage

Legislation/Regulatory – FA98 s. 27

Deductions

Former spouse resident in another member state

Case Law – Schempp v Finanzamt München V (Case C-403/03). [2008] BTC 173

Generally

Case Law – Billingham (HM Inspector of Taxes) v. John. [1998] BTC 18 ; Finnie v. Finnie. [1984] BTC 32 ; Finnie v. Finnie. [1984] BTC 350 ; McBurnie (H.M. Inspector of Taxes) v. Tacey. [1984] BTC 158

Tax consequences of retrospective maintenance order

Case Law – Morley-Clarke v. Jones (H.M. Inspector of Taxes). [1984] BTC 359 ; Morley-Clarke v. Jones (H.M. Inspector of Taxes). [1985] BTC 460

Double taxation relief

Legislation/Regulatory – ESC A12

European Economic Area (EEA) Agreement

Commentary – Tax Reporter ¶103-820

Existing obligations pre-6 April 2000

Legislation/Regulatory – FA99 s. 36(7), (8)

Foreign

Legislation/Regulatory – ITTOIA2005 s. 730
HMRC Guidance – SAIM8070

Former spouse resident in another member state

Exchange of information

Case Law – W N v Staatssecretaris van Financiën (Case C-420/98). [2001] BTC 366

Generally

Case Law – Schempp v Finanzamt München V (Case C-403/03). [2008] BTC 173

Generally

Commentary – Schwarz on Tax Treaties ¶21-100 ; Essential Tax Companion ¶62325

Payment of school fees

Legislation/Regulatory – SP 15/80

Post-14 March 1988

Commentary – Tax Reporter ¶131-650

Qualifying maintenance payments

Children

Commentary – Tax Reporter ¶115-670

Generally

Commentary – Tax Reporter ¶115-650

Separated spouses and civil partners

Commentary – Tax Reporter ¶115-660

Qualifying payments

Case Law – Norris (HM Inspector of Taxes) v Edgson. [2000] BTC 197

Relief

Commentary – Essential Tax Companion ¶3110

Tax reduction for qualifying maintenance payments

Child support

Legislation/Regulatory – ITA2007 s. 455, Sch. 2, para. 101

Generally

Legislation/Regulatory – ITA2007 s. 453

Qualifying maintenance payment, meaning

Legislation/Regulatory – ITA2007 s. 454, Sch. 2, para. 101

Recovery of benefit

Legislation/Regulatory – ITA2007 s. 456

UK court order/agreement, payer resident abroad

Legislation/Regulatory – ESC A12

Under contractual agreement/decree, income of children

Case Law – Inland Revenue Commissioners v. Craw. [1985] BTC 477