MAPP (INSPECTOR OF TAXES) vs ORAM — 1971 PTD 731

Citation: 1971 PTD 731

Court: Court of Appeals

Year: 1968

Decision Date: 1968-05-15

Parties: MAPP (INSPECTOR OF TAXES) vs ORAM

Headnotes

Case cited as 1971 PTD 731

Judgment Text

Court Name: Court of Appeals Judge(s): Danckwerts, Salmon, Fenton Atkinson Title: MAPP (INSPECTOR OF TAXES) vs ORAM Case No.: (1968) 3 W. L. R. 442, Date of Judgment:1968-05-15 Reported As: 1971 PTD 731 Result: Appeal allowed JUDGMENT JUDGMENT DANCKWERTS, L. J.---This is an appeal from a judgment of Ungoed-Thomas, J. Dated July 24, 1967, dismissing an appeal of the Crown, from a decision of the general commissioners of the division of West Goscote in the county of Leicester, on May 19, 1965. The date of the case stated by the commissioners is November 30, 1966. The question to be decided arises upon the provisions in the Income-tax Acts relating to children's allowances obtainable in certain circumstances. [His Lordship read the Income-tax Act, 1952, S. 212(1), (1-A) and (4), and the facts set out in the case stated, and continued:] The question, therefore, is whether in the year of assessment 1965-66 the son was entitled in his own right to an income exceeding --115 within the meaning of section ? l2(4) of the Income-tax Act, 1952. It must be appreciated, of course, that no part of the earnings of the son in France in the circumstances was, taxable in the United Kingdom, as no part thereof was remitted to that country. The Crown claimed that the amount of the --165 allowance should be reduced by a sum of --35, being the difference between --115 and --150. Both the general commissioners and the Judge rejected the Crown's claim and held that the tax-payer was entitled to…

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