THE COMMISSIONER OF INLAND REVENUE v. PETER G.F. SEWELL
- Citation
- THE COMMISSIONER OF INLAND REVENUE v. PETER G.F. SEWELL
- Court
- Court of First Instance
- Case number
- HCIA4/1970
Section 10 makes a wife's income chargeable in the husband's name for collection and to avoid dual assessments but does not itself make the wife a 'person chargeable' under s.11 nor deem prenuptial income to have accrued to the husband; only the wife's postnuptial income while she is a wife living with her husband can be treated as the husband's source for aggregation and assessment under s.11, and taxing provisions must be strictly construed.