Hearings
England & Wales
14 Nov 1923 [1924] 1 Ch 146, Ch D
In Re Gordon’s Settlement; Hunt v Mortimer
Subject Matter
SETTLEMENT — Stocks transferred by Settlor into Names of Trustees — Income payable to Wife of Settlor — Covenant by Settlor to pay Trustees Amount deducted as Income Tax in preceding Year — Trustees to pay Amount to Wife — Income Tax Act, 1842 (5 & 6 Vict. c. 35), s. 103 — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), All Schedule Rules, r. 23, sub-r. 2.