Sorry about the delay in responding. My share of the practice income was 65% and my father received 35%. He worked part-time and had his own pension.
Sitting beside the judge was an accounts expert who checked all the accounts submitted and advised the judge.
My father owned the premises and charged the rent for equipped and furnished accommodation. Accounts were prepared by chartered accountant. I had to submit evidence of the open market rent of the premises. rent charged was on an annual increase basis. The rent charged in 2013 was 19000. Income in Year 2011. D Pall ( myself ) 62088, my father had 61126 including rent. Year 2012: D Pall 43865, J Pall 47403,Year 2013 D Pall 39815, J Pall 43746. All these figures were accepted by the CSA and also the court. I do hope I have explained well and in detail. To summarise, The rent was deducted from my income and added the same amount to my father's income.