The Law Reports (Probate, Divorce and Admiralty Division)
[1918] P 47
[IN THE COURT OF APPEAL.]
In re
SHAW.
SMITH
v.
SHAW.
[1916 S. 372.]
1917 Dec. 17.
SWINFEN EADY L.J., WARRINGTON L.J. and SCRUTTON L.J.
Revenue
— Income Tax
— Deduction
— Annuity
— Charge on Property “by virtue of any deed or will or otherwise”
— Compromise of Probate Action on agreed Terms
— Defendant to be paid Annual Sum out of Estate
— Terms made a Rule of Court
—
Income Tax Act, 1842 (5 & 6 Vict. c. 35), ss. 102, 103
—
Income Tax Act, 1853 (16 & 17 Vict. c. 34), s. 40.