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Norris (Inspector of Taxes) v Edgson: ChD 30 May 2000

Where a father paid child support to the mother through the Child Support Agency, and where the mother had re-married and that subsequent marriage had also ended in divorce, the maintenance paid did not attract income tax relief under the section. The payment remained a ‘qualifying payment’ for claiming the tax relief only until the … Continue reading Norris (Inspector of Taxes) v Edgson: ChD 30 May 2000