Income tax – Sch. D, Case III – Maintenance payments by former husband to taxpayer – Payments made under court order predating 15 March 1988 – Payments made gross – Whether husband had elected under transitional provisions to make net payments – Whether payments formed part of taxpayer’s income – Commissioners found that no election was made and assessment on taxpayer was valid was valid – Appeal dismissed – Finance Act 1988, s. 36, 38, 39; Income and Corporation Taxes Act 1988, s. 347A.
The taxpayer and the inspector both appeared in person.
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