Chancery Division.

Judgment delivered 3 May 1985.

Income tax – Deed of separation – Covenanted payments for benefit of children – Claim for repayment of tax deducted from covenanted sums – Whether income of the children or of the father – Whether deed of separation a ‘settlement’ – Whether Commissioners erred in law in their interpretation of case law – Income and Corporation Taxes Act 1970, sec. 437(1), 444(2).

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