Hearings
England & Wales
21 May 1953 [1953] Ch 566, Ch D
21 May 1953 [1953] 3 WLR 170, Ch D
Stokes v Bennett
Subject Matter
REVENUE — Income tax — Maintenance order by Divorce Division — Payments free of tax — Husband resident abroad — No evidence that tax deducted from payments — Wife not liable to deduction of tax — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), All Schedules Rules, rr. 19, 21.
REVENUE — Income tax — Maintenance order by Divorce Division — Payments free of tax — Husband resident abroad — No evidence that tax deducted from payments — Wife not liable to deduction of tax — Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40), All Schedules Rules, rr. 19, 21.