CHAPTER VIII 
SPECIMEN CASES 
It is hoped that the foregoing instructions are suf- 
ficiently lucid to enable any reader to determine his 
own liability, but the following examples may perhaps 
be found useful as guides in making repayment 
claims for years prior to 1920-21: 
1. A. B. owns five houses let at £40 each on annual 
tenancies. They are subject to a ground rent of 
£4 each, and a loan from the Thrift Permanent Benefit 
Building Society. He also owns the house he lives in, 
which is freehold, but is mortgaged for £200 at b per 
cent. His wife owns 40 shares in the X. Y. Z. Com- 
pany, and received in the year dividends of £80 less 
£94 tax. She also owns 100 shares in the P. Q. Gold- 
mining Company, and received a dividend for the year 
of £1 a share “free of tax.” A. B. is insured for 
£500, paying £25 premium, and has two children, 
aged eight and five respectively. 
The claim will stand as on p. 74, assuming that 
the houses have paid tax at the full rate. He fills 
up the space showing the name of his wife, also that 
for his children, and that for the insurance claim, 
and attaches the premium receipt. 
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