| 20/5/2012 |
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| Board of Special Commissioners - Cases |
| Case No. 2/77 |
Decided: 21 March, 1977 |
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Chargeability of income of minor children in the hands of their father - Civil Code, articles 164 and 165; Exemption from tax of pension payments received "in respect of wounds or disabilities caused by war" - article 8(h), now 12(g), Income Tax Act
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Taxpayer contended that social security benefits received from abroad on behalf of his minor children were not taxable in his hands. Such income was exempt under article 8(h) - now 12(g) - of the ITA.
The Board reiterated the Board's decision in a previous case (number 41 of 1971) wherein the Board had decided that payments made to minor children are subject to legal usufruct under article 164 of the Civil Code and not under any of the circumstances mentioned in article 165 thereof.
The Board also rejected appellant's claim that such income was exempt under article 8(h) - now 12(g) - because the exemption mentioned by the said provision referred to pensions received "in respect of wounds or disabilities caused by war" - which did not appear to be the case here.
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