The Law Reports (Chancery Division)
[1953] Ch 566
[CHANCERY DIVISION]
STOKES v. BENNETT (INSPECTOR OF TAXES).
1953 May 5,
6,
21.
Upjohn J.
Revenue
— Income tax
— Maintenance order by Divorce Division
— Payments free of tax
— Husband resident abroad
— No evidence that tax deducted from payments
— Wife not liable to deduction of tax
—
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), All Schedules Rules, rr. 19, 21.