Jefferson v Jefferson

Subject Matter

HUSBAND AND WIFE — Maintenance — High Court — Order — “£52 per annum free of tax” — Small maintenance payment — Effect of order — Income Tax Act, 1952 (15 & 16 Geo. 5 & 1 Eliz. 2, c. 10), ss. 205, 206.

REVENUE — Income tax — “Free of tax” payments. “Free of tax.”