| 22/8/2008 |
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| Court of Appeal - Decisions in Income Tax Cases |
| Case No: 6 |
Decided on 30th June 1953 |
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Dependents Allowance: The Establishment Of How An Allowance Is To Be Worked Out Was A Point Of Law.
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This case concerned the calculation of a deduction formerly allowed by the ITA in respect of family dependents. These allowances have since been abolished, but the case is relevant for two issues:-
(a) the Court decided that how the particular provision of the law was to be given effect to in practice involved its interpretation, and therefore constituted a point of law which could be taken before the Court;
(b) the appeal was filed by the Commissioner of Inland Revenue, none was filed by the taxpayer who accepted the allowance given by the Board: the Court came to the conclusion that the taxpayer was actually entitled to a higher deduction, but as no appeal had been filed by the taxpayer the Court did not find it appropriate to alter the amount of the allowance granted by the Board.
(This case established the working of the now defunct "family pool" arrangements).
BSC Case No: 17/51
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