Revenue had refused the taxpayer the right to appeal against assessments to income tax in respect of lump sum payments made to his former spouse in consequence of a marital separation. Revenue's position to disallow the appeal was overturned by the Tax Appeals Commissioner. The Commissioner also found that as the payments were of the nature of being a lump sum rather than periodical, the taxpayer was unable to claim same as against income tax. 06TACD2016
Availability of deduction for maintenance payments and whether any party derives any benefit from the payment. 01TACD2019
