NO. 778.–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION).–

5TH AND 6TH MAY, 1930.

COURT OF APPEAL.–

17TH AND 20TH OCTOBER, 1930.

Income Tax and Super-tax – Annuity free of Income Tax and Super-tax – Computation of amount of annuity for Income Tax and Super-tax purposes.

  (1) Under an Order of Court it was determined that a testator had by his will bequeathed to his widow an annuity of £25,000 free of Income Tax and Super-tax and that the residuary estate must bear a stated proportion of the total Super-tax payable by the widow.

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