15TH JULY, 1955

Income Tax, Schedule D – Interest – Set off for repayments of Income Tax, etc., alleged to be due.

  The Appellant was assessed to Income Tax under Case III of Schedule D in respect of interest which it was admitted his wife had received on Defence Bonds. He claimed that he was entitled to certain repayments of Income Tax and to payment of certain Post-War Credits and he appealed against the assessments.

  The General Commissioners decided that they were not concerned with the repayments or allowances to which the Appellant alleged he was entitled, and they confirmed the assessments.

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