House of Lords.

Judgment delivered 8 April 1987.

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

  This was an appeal against the refusal by the Family Division of the High Court and the Court of Appeal to order a father who had custody of his children to make periodical payments to the children equivalent to such sum as after the deduction of tax at the basic rate would equal their school fees.

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