| 9/9/2010 |
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| Court of Appeal - Decisions in Income Tax Cases |
| Case No: 28 |
Decided on 25th August 1959. |
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Remuneration Payable To Children Of Appellant. The Amount Allowed By Board Of Special Commissioners Was A Point Of Fact Against Which No Appeal Lay As The Board Had Not Erred On Any Point Of Law
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Two unmarried children of the taxpayer were employed in his business and received large sums as remuneration by way of salary and commission. The Board was of the opinion that the amounts paid were excessive and disproportionate to the value of the services rendered. The Commissioner of Inland Revenue had allowed relatively small amounts by way of deductions. While the Board increased the amount due, this was still less than 50% of what was claimed.
The Court held that the Board had rightly stated that what was allowable was the amount wholly and exclusively incurred in the production of the father's income. The Board had then given consideration to various factors and determined what amount it held was due to be deducted. This was a mere point of fact which could not be appealed against to the Court.
BSC Case No: 21/58.
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