67
A. Clearly 1
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il meande was that
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.4.sedil
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not have he
England
4. lintle to Fat
By
Tax. We replied that we presumed that it was immaterial when the amount was earned and that we have only to look at the time when it was paid and the Inland Revenue informed Mr Howard that he was not entitled to the deduction which he claimed.
3. I am of opinion that Mr Howard's case disposes entirely of Mr Chapham's and unless and until the Inland Revenue inform us otherwise we will proceed as in this case.
4. The fact mentioned in the 3rd paragraph of Mr Chatham's letter that he could have evaded payment of Income Tax by breaking the Colonial regulations in having his pay remitted to him otherwise than through the Crown Agents does not appear to me relevant to the question whether under the Imperial Acts he is liable to pay Income Tax now.
5. The fact that this rule was not followed on previous occasions is no reason why it should be overlooked in this instance.
I hold Walle pr
ad
Astutt 15.12.04