Barnes (Inspector of Taxes) v Hely Hutchinson
| Jurisdiction | England & Wales |
| Date | 1939 |
| Year | 1939 |
| Court | House of Lords |
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9 cases
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Canadian Eagle Oil Company v The King; Selection Trust Ltd v Devitt (Inspector of Taxes)
...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 proportion for repayment was calculated only in......
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Anson v Commissioners for HM Revenue and Customs
...(1881) 7 QBD 562. 65 Some limits to the scope of the decision in Gilbertson v Fergusson were set by the House of Lords in Barnes v Hely Hutchinson [1940] AC 81. The case differed in two respects from Gilbertson v Fergusson. First, UK taxes had not been paid by the overseas company paying th......
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Commissioners of Inland Revenue v Reid's Trustees
...the Act imposes tax in unambiguous terms. It is impossible to escape it by reference to some overriding principle." In Barnes v. Hely Hutchison [1940] A.C. 81, a case dealing with the liability to tax of a British shareholder in a foreign company, Lord Wright (92) said: "I do not think for ......
- Bye v Coren
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