MAPP (INSPECTOR OF TAXES) Vs. ORAM.

JUDGEMENT

(1.) THIS is an appeal from a judgment of Ungoed -Thomas J. dated July 24, 1967, dismissing an appeal of the Crown, from decision of the general commissioners of the division of West Goscote in the country of Leicester, on May 19, 1966. The date of the case stated by the commissioners is November 30, 1966.

(2.) IT must be appreciated, of course, that no part of the earnings of the son in France in the circumstances was taxable in the United Kingdom, as not part thereof was remitted to that country.

(3.) ONLY a sum of pound 35, of course, is at stake, but the Inland Revenue Commissioners objected to the decisions because they upset a practice, adopted by the commissioners, so we are told, over the last 40 years, by which, though they could not tax such foreign income, they treated the income receivable abroad, reduced only by the limited expenses allowable under Rule 7 relating to Schedule E to the Income Tax Act, as operating to produce a reduction in any childrens allowance for the purposes of section 212.