 "Magical Mystery Tour" was conceived as a way for The Beatles to do  something fun and exciting in the wake of Brian Epstein (I) (qv)s  (The Beatles’ manager) death. After his death, The Beatles realized  that they were in financial trouble and had to do something with  their acquired wealth or else the British government would levy  taxes against them. So they started Apple Corps. and "Magical  Mystery Tour" was the first project they made under the Apple  company.