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Nugent Head v Jacob (H M Inspector of Taxes) [1948] UKHL TC_30_83 (27 February 1948)

Nugent-Head v Jacob (H M Inspector of Taxes) – [1948] UKHL TC_30_83 27 February 1948

Income Tax, Schedule D, Case V-Wife residing in the United Kingdom and entitled in her own Tight to income from foreign possessions- Husband absent from the United Kingdom throughout the year of assessment-Whether wife assessable in res-pect of remittances of the income made to her-Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Rule 16 of the General Rules.
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