Court of Appeal.

[The appeal against this decision is reported at [1987] BTC 273.]

Judgment delivered 18 April 1986.

Income tax – Court order – Application by taxpayer for order for periodical payments in respect of school fees by parent with custody of children – Taxpayer made application for sole purpose of gaining a tax advantage – Whether court should make order – Matrimonial Causes Act 1973, sec. 23(1)(d).

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