TAX lawyers and family lawyers are being provided with much interest by the recent decision of the Court of Appeal in Jones v. Garnett. The Revenue have obtained leave to appeal to the House of Lords. When that appeal is heard it is to be hoped that the Lordships will not be swayed by one particular point made both in the Court of Appeal (by Chancellor Morritt and Carnwath L.J.), where the taxpayer succeeded, and in the High Court (Park J.), where the Revenue had succeeded.