Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Robertson v HMRC (SpC 494)

26 August 2005
Categories: Tax cases
Robertson v HMRC (SpC 494)

Maintenance loan or a gift?

Mr and Mrs R were divorced in 1987 and under a maintenance agreement Mr R agreed to pay one-half of his salary to Mrs R until she re-married died or a further agreement was made.
Payments were made under the agreement until April 2000 when the monthly level was £1 527. Until that time Mr R was receiving tax relief in respect of the payments and Mrs R was taxed on them. Subsequently tax relief was withdrawn and the payments were not taxed in the recipient's hands.
The change meant that Mr R became a higher rate taxpayer. Mr R then reduced the monthly payment to £1 000 but he paid Mrs R a lump sum of £26 000 which she could draw on to 'top-up' her monthly income. There was no change to the previous...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon