Chancery Division.

Judgment delivered 5 July 1988.

Income tax – Dependent relative relief – Whether healthy infant children were ‘incapacitated by…infirmity’ – Whether relief could be claimed – Income and Corporation Taxes Act 1970, sec. 16(1)(a).

  This was an appeal from the decision of the General Commissioners for Walton on Thames for relief from income tax for dependent relatives under the Income and Corporation Taxes Act 1970, sec. 16(1) for the years 1982-83 and 1985-86 in respect of his two infant daughters born in 1983 and 1986 respectively.

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