Hearings
England & Wales
27 Jul 1922 [1923] 1 Ch 77, Ch D
In Re Gretton’s Indenture
Subject Matter
REVENUE — Income tax — Super-tax — Annuity bequeathed “free of legacy duty income tax and all other duties” — Similar but smaller Annuity substituted and secured by Deed — Payment in full without allowing Deduction — Void Agreement — Income Tax Act, 1842 (5 & 6 Vict. c. 35), s. 103 — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), General Rules, Sch. I., r. 23, sub-r. 2.