COURT OF SESSION (FIRST DIVISION)–

7TH AND 9TH DECEMBER, 1955

Surtax – Computation of income of incapax in Scotland – Administration expenses of curator bonis not deductible.

  The Respondent was curator bonis appointed by the Court of Session to an incapax; and in accounts approved by the Accountant of Court he charged as expenses of administration items in respect of his commission on revenue collected and the audit fee of the Accountant of Court.

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