In R v Newmarket ITC, ex p Huxley1, it was held that an infant can himself be assessed, without the interposition of a guardian or trustee.
Huxley was a minor, for whom no guardian had been appointed and whose father, apparently, was not available to be assessed as parent.
While a minor, he had earned considerable profits as a jockey, and had full control over the money so earned. He had been assessed under Schedule D in respect of his profits as a jockey.
The minor, through his next friend, applied for a writ of prohibition to prevent
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