Index card Yates v Starkey

Yates v Starkey

Hearings

England & Wales

18 Jul 1950 [1951] Ch 45, Ch D

05 Mar 1951 [1951] Ch 465, CA

Subject Matter

REVENUE — Income tax — Allowances — Divorce Court order for children's maintenance — “Annual sum … less tax, in trust for … the … children” — Validity — Construction — Whether a “settlement” — Taxpayer a “settlor” — Right to claim allowances — Supreme Court of Judicature (Consolidation) Act, 1925 (15 & 16 Geo. 5, c. 49), s. 193, sub-ss. 1 and 3 — Finance Act, 1936 (26 Geo. 5 & 1 Edw. 8, c. 34), s. 21 — Matrimonial Causes Act, 1937 (1 Edw. 8 & 1 Geo. 6, c. 57), s. 10, sub-s. 4.

Appellate History

Yates v Starkey [1951] Ch 45, Ch D

Decision of Vaisey J affirmed

Yates v Starkey [1951] Ch 465, CA

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