NUGENT-HEAD v JACOB (H.M. INSPECTOR OF TAXES)(1) (1943-1949) 30 TC 83
NO. 1400–HIGH COURT OF JUSTICE (KING’S BENCH DIVISION)–
19TH AND 22ND OCTOBER AND 5TH NOVEMBER, 1945
COURT OF APPEAL–
11TH, 12TH AND 25TH JULY, 1946
HOUSE OF LORDS–
26TH, 27TH AND 29TH JANUARY AND 27TH FEBRUARY, 1948
Income Tax, Schedule D, Case V – Wife residing in the United Kingdom and entitled in her own right to income from foreign possessions – Husband absent from the United Kingdom throughout the year of assessment – Whether wife assessable in respect of remittances of the income made to her – Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Rule 16 of the General Rules.