Law:

Section:

- Sections 123, 170 and 506(2) - Income-tax Act, 1952. CASES REFERRED TO Blount v. Blount [1916] 1 KB 230, Brooke v. Price [1917] AC 115 HL (E), Burroughes v. Abbott [1922] 1 Ch. 861, Gretton's Indenture, In re [1923] 1 Ch. 77, Grosvenor Place Estates Ltd. v. Roberts [1963] 49 ITR 408 (CA), Hooper, In re [1944] 1 All. ER 227, Hunter's Trustees v. Mitchell [1930] SC 978, Hutchinson v. Inland Revenue Commissioners [1930] SC 293, Inland Revenue Commissioners v.Cook [1945] 2 All. ER 377, HL (SC), Jaworski v. Institution of Polish Engineers in Great Britain Ltd. [1951] 1 KB 768; (CA), Jeffersonv. Jefferson [1956] 1 All. ER 31, (CA), Jervis v. Howle and Talke Colliery Co. Ltd. [1936] 3 All. ER 193, Maclennan, In re [1939] 3 All. ER 81, (CA), Noel v. Trust and Agency Co. of Australasia Ltd. [1937] Ch. 438 ; [1937] 2 All. ER 673, Pettit, In re [1922] 2 Ch. 765,Stokes v. Bennett [1953] 2 All. ER 313 and Whiteside v. Whiteside [1949] 2 All. ER 913, (CA). JUDGMENT Lord Reid.-My Lords, the appellant and her husband agreed to separate in 1948. He worked in Malaya and under a minute of agreement she was entitled to continue to occupy the house in which they had resided free of all expense and it was further provided : "Three : The husband will during the subsistence of the marriage from the date on which he leaves Edinburgh to return to Malaya pay to the wife for her sole and separate use a sum of £35 monthly in advance free of income tax by remitting said sum to her account with the National Bank of Scotland Ltd., Saint Andrew Square, Edinburgh, or such other bank account as the wife might instruct in place thereof." 2. It appears from the case stated by the General Commissioners that the appellant has regularly received the monthly sum of £35. The husband returned to the United Kingdom in 1958. In 1961 the inspector of taxes discovered that these payments were being made and assessments were made under Case III of Schedule D on the appellant in respect of them for the years 1955/56 to 1961-62. Before his return to the United Kingdom the husband had no income which was subject to British income tax but after his return he had sufficient taxed income to pay the whole of…

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