Inner House, Court of Session.

Judgment delivered 20 August 1984.

Income tax – Maintenance payments – Deduction of income tax by payer – Whether small maintenance payments should be made without deduction of tax – Whether payments to tutrix were payments for the benefit of another person – Income and Corporation Taxes Act 1970, sec. 65.

  This was an appeal by the pursuer (the wife) in an action of divorce, against a decision of the Lord Ordinary, Lord Davidson, reported at [1984] BTC 32 that maintenance payments were to be made by the defender (the husband) under deduction of income tax at the basic rate.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.