Humble v Humble
| Jurisdiction | England & Wales |
| Judgment Date | 20 March 1849 |
| Date | 20 March 1849 |
| Court | High Court of Chancery |
English Reports Citation: 50 E.R. 976
ROLLS COURT
[43] humble v. humble. March 20, 1849. A purchaser paying his purchase-money, with interest, into Court, is not to deduct the income tax payable on the interest. In this case a question was raised, whether, in paying his purchase-money and interest into Court, the purchaser was entitled to deduct the amount of the income tax on the interest under the 102d section (5 & 6 Viet. c. 35), which is to the following effect:- "And be it enacted, that upon all annuities, yearly interest of money, or other annual payments, &c., either as a charge on any property," &c., " or as a, personal debt or obligation by virtue of any contract, or whether the same shall be received and payable half-yearly, or at any shorter or more distant periods, there shall be charged for every 20s. of the annual amount thereof the sum of 7d.," &c., &c., "and the person so liable to make such annual payment," &c., "shall be authorised to deduct out of such annual payment at the rate of 7d. for every 20s. of the amount thereof, and the...
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Colclough v Colclough
...KB 725. Goslings and Sharpe v Blake 2 TC 450, 23 QBD 324. Hamilton v Linaker [1923] IR 104. Holroyd v Wyatt 1 de G & S 125. Humble v Humble 12 Beav 43. In Re Cooper [1911] 2 KB In Re Craven’s Mortgage 8 TC 651, [1907] 2 Ch 448. In Re Downing’s Estate 1 ITC 103, [1936] IR 164. In Re Estate o......
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