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Nugent-Head v Jacob: HL 1948

A wife was held still to be ‘living with her husband’ who had been absent on military service for more than three years because there had been ‘no rupture of matrimonial relations.’

Judges:

Viscount Simons

Citations:

[1948] AC 321

Statutes:

Income Tax Act 1918

Jurisdiction:

England and Wales

Cited by:

CitedGully v Dix; In re Dix deceased CA 21-Jan-2004
The claimant sought provision from the estate under the Act. She had cohabited with the deceased for many years, but had moved out several months before the death because of her concern for his drunkenness which lead to threats of self harm.
Lists of cited by and citing cases may be incomplete.

Income Tax, Family

Updated: 29 April 2022; Ref: scu.196715

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