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High Court, by way of case stated from the Tax Appeal Commission, determines that, where a pensioner received an increase in old age contributory pension by reason of the fact that a 'qualified adult' was living with him (i.e. his wife), for income tax purposes the beneficial interest in the increase was vested in the qualified adult rather than the pensioner himself.
Tax - income tax on pension - old age contributory pension - s. 108 of the Social Welfare Consolidation Act, 2005 - entitlement of spouse "wholly or mainly maintained” by the person who has reached pensionable age - increase by virtue of having 'qualified adult' living with pensioner - refusal of Revenue Commissioners to apply standard rate of tax to increase in pension - appeal allowed by Appeal Commissioner - case stated to High Court - whether beneficial interest in increased pension was vested in appellant rather than his spouse.
Note: This is intended to be a fair and accurate report of a decision made public by a court of law. Any errors should be notified to the editor and will be dealt with accordingly.
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