Hearings
England & Wales
14 Jun 1921 [1921] 2 Ch 237, Ch D
In Re Peck’s Settlement; Peck v Hamilton
Subject Matter
REVENUE — Income tax — Deduction — Settlement — Construction — Trust for payment out of “net rents” — Annuity “clear of income tax” — Covenant — Void Agreement — Income Tax Act, 1842 (5 & 6 Vict. c. 35), s. 103 — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), All Schedules Rules, r. 23, sub-r. 2.