Barnes (Inspector of Taxes) v Hely Hutchinson
| Jurisdiction | England & Wales |
| Date | 1939 |
| Court | House of Lords |
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14 cases
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Canadian Eagle Oil Company v The King; Selection Trust Ltd v Devitt (Inspector of Taxes)
...of the tax deducted against the holders of Ordinary Shares alone, a practice which was not disapproved by the House of Lords in Barnes v. Hely-Hutchinson [1940] A.C.81; 22 Tax Cases 655. At a later stage, however, in 1940, in deference to certain observations made in that case, the propor......
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Canadian Eagle Oil Company, Ltd v The King
...1938-39, but for the year 1939-40 the Commissioners, in view of the judgments in the House of Lords in Barnes v. Hely-Hutchinson, 22 T.C. 655, restricted the relief to the part of the ordinary dividends regarded as paid out of the profits directly assessed to United Kingdom Income Tax under......
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Lord Advocate v McKenna
...Inland Revenue) for the Crown. The following cases were referred to in the opinion of the court: Barnes (H.M.I.T.) v. Hely Hutchinson ELR[1940] A.C. 81 Bath and West Counties Property Trust Ltd. v. Thomas (H.M.I.T.)TAX(1977) 52 T.C. 20 Bird & Ors. v. I.R. Commrs. WLRTAX[1988] 2 W.L.R. 1237;......
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Bird and Others v Commissioners of Inland Revenue. Breams Nominees Ltd and Another v Commissioners of Inland Revenue. Harley (H.M.I.T.) v Ilmarish Investments Ltd
...the taxpayers will be exposed, not to double taxation in the narrow sense described by LordWright in Barnes v. Hely Hutchinson ELR[1940] A.C. 81 (at p. 97), but to cumulative liabilities to tax which, in the case of Mr. Ellis, could exceed anything which he and Mrs. Ellis either obtained fr......
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