By Wesley Newcomb Hohfeld
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The phasing in of the CSA is unfair. Consider the outcry there would be if an increase in pensions was paid to surnames A-C this month, but W-Z did not get their increase until next year with no back-dating. The courts have so far blocked attempts by ex-wives to set-aside their existing court orders, so that the CSA can take up their case immediately. The CSA may also be a backdoor method of withdrawing tax relief of maintenance payments under the old (pre-15/3/88) rules. Under the old rules, it was common practice to pay maintenance direct to the children so that their personal allowances would cover the recipient family’s tax liability eg, Archie paid £3,445 to each of his three children who lived with their mother following divorce under a court order made in 1987.
The powers of the Agency (s 15 inspectors, and powers and sanctions in ss 31, 33, 35, 40 and 43) are extensive, and include those to search property, inspect documents and obtain __________________________________________________________________________________________________________________________________________ 7 Bird, Roger ‘Child Support Act 1991 - An Outline’ (1991) Fam Law 478; Rae, Maggie ‘Caring Parents and Absent Parents’ (1993) NLJ 513; Burrows, David ‘Child Support Act 1991 - Why we Need to Know About It’ (1992) Fam Law 342; Eekelaar, John ‘Child Support - An Evaluation’ (1991) Fam Law 511.
The power of entry onto premises is more tightly controlled requiring the permission of a Circuit Judge and again professional privilege is recognised. There is no equivalent control by the courts or recognition of professional privilege in the CSA against an Inspector acting under s 15. That Inspector could enter the offices of a solicitor or accountant acting for an absent parent and require answers to any questions and the supply of any document. Failure to co-operate can result in a fine on summary conviction not exceeding level 3 on the standard scale.