Nwagbo v Rising
| Jurisdiction | England & Wales |
| Date | 1973 |
| Court | Chancery Division |
HIGH COURT OF JUSTICE (CHANCERY DIVISION)-
Income tax - Child allowance - Adult child of another maintained at taxpayer's expense - Whether in his custody - Income and Corporation Taxes Act 1970, s. 10(1)(b).
N claimed that for each of the years 1973-74 and 1974-75 he had custody of his niece who attained 24 years in June 1973. His brother was said to have relinquished all rights over her in favour of N in 1972. N supported and maintained her at his own expense both when she was at Dublin University and in the vacations when she lived in London at his house.
N appealed to the General Commissioners against the Inspector's refusal of his claim for an allowance under s. 10(1)(b), Income and Corporation Taxes Act 1970. The General Commissioners held that his claim failed.
Held, that in English Law the father had no rights over her which he could relinquish and the girl, being an adult and under no legal incapacity, could not be in anyone's custody.
Stated under s. 56 of the Taxes Management Act 1970 by the Commissioners for the General Purposes of the Income Tax for the Division of West Brixton in the County of London for the opinion of the High Court of Justice.
1. At a meeting of the said Commissioners held on 12 May 1977 Charles Nwagbo (hereinafter called the Appellant) of 50 Tantallon Road, London S.W. 12, appealed against the refusal by the Inspector of Taxes of a claim to child allowance by the Appellant under s. 10(1)(b) of the Income and Corporation Taxes Act 1970.
2. The Appellant appeared on his own behalf and the Respondent Inspector was represented by Mr. Cockin of the office of the Solicitor of Inland Revenue.
3. The question for the determination by the Commissioners was whether the Appellant was entitled to child allowance in respect of Miss Bernardine Ikpoh (hereinafter called Miss Ikpoh), aged 27, alleged to be a niece of the Appellant, in respect of the years 1973-74 and 1974-75.
4. The following documents were admitted before us:
(a) Two affidavits dated 27 August 1975 made by Chief Ogbuefi Nzeamalu Clement Nwankwo Ikpoh.
(b) Letter of 26 April 1976 from the Appellant to H.M. Inspector of Taxes (exhibit 2).
5. The Appellant gave evidence which was not contested and which we accepted as follows:
(a) that Chief Ogbuefi Nzeamalu Clement Nwankwo Ikpoh was the father of Miss Ikpoh as appeared from exhibit 1-he declared, inter alia, that Miss Ikpoh was his daughter and that he had...
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Aspden (HM Inspector of Taxes) v Baxi
... ... Nwagbo v. Rising 51 TC 254 followed. CASE Stated for the opinion of the High Court of Justice under the Taxes Management Act 1970, s ... ...