13 February 2002
Remittances from employment income
Could I be allowed to add a postscript to Peter Vaines' excellent and well-argued article (A Grimm Tale) in Taxation, 10 January 2002 at pages 321 to 323? This concerned the decision in Grimm v Newman [2001] STI 1406 and the gift of funds overseas to a wife to enable her to buy her half share in a jointly owned United Kingdom property.
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