Dodworth v Dale     Income Tax – Personal allowance – Married man – Marriage annulled – Additional
assessments – Income Tax Act 1918 (c 40), s 125(1).
A taxpayer went through the form of marriage with a lady in 1921 and lived with her until
1933. During those years he received in respect of the income tax payable by him the usual
personal allowance of a married man. In 1933 he obtained a decree of nullity and the revenue
authorities made additional assessments upon him in respect of the years 1928 to 1933 upon
the ground that the marriage having been declared null and void he was not entitled to such
allowances:—