Ward-Stemp v Griffin (H.M. Inspector of Taxes). 1988 BTC 12
Judgment delivered 27 November 1987.
Income tax – Separate taxation of wife’s earnings – Election – Election to be made ‘in such form and manner as the Board may prescribe’ – Finance Act 1971, sec. 23(2).
This was an appeal by the taxpayer from the decision of the General Commissioners for Croydon dismissing his appeal against assessment to income tax under Sch. D, Case I in respect of his wife’s earnings.