Boarland (Inspector of Taxes) v Pirie, Appleton & Company Ltd ; Stemco Ltd v Hyett (Inspector of Taxes)
| Jurisdiction | England & Wales |
| Year | 1940 |
| Date | 1940 |
| Court | Court of Appeal |
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5 cases
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Lupton v Cadogan Gardens Developments Ltd
...Co. Ltd. (1933) 17 T.C. 488;Union Cold Storage Co. Ltd. v. Simpson 22 T.C. 547; [1939] 2 K.B. 440; Boarland v. Pirie, Appleton & Co. Ltd. 23 T.C. 547; [1940] 2 K.B. 491, in our opinion this means "depreciation", i.e. the diminution in value of an asset which occurs with effluxion of time no......
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Macsaga Investment Company Ltd v Lupton (HM Inspector of Taxes)
...on this point: Lord Denning M.R. (who declined to deal with point (2) below) considered (applying Boarland v. Pirie, Appleton & Co. Ltd. 23 T.C. 547;[1940] 1 K.B. 841; [1940] 2 K.B. 491) that "wear and tear" meant depreciation and the burden thereof fell on the Company; Salmon L. J. reached......
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Lupton (HM Inspector of Taxes) v Cadogan Gardens Development Ltd
...Co. Ltd. (1933) 17 T.C. 488;Union Cold Storage Co. Ltd. v. Simpson 22 T.C. 547; [1939] 2 K.B. 440; Boarland v. Pirie, Appleton & Co. Ltd. 23 T.C. 547; [1940] 2 K.B. 491, in our opinion this means "depreciation", i.e. the diminution in value of an asset which occurs with effluxion of time no......
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Macsaga Investment Company Ltd v Lupton
...my first illustration where a trader is himself the owner. It means depreciation. I am confirmed in this view by the case of Boarland v. Pirie Appleton & Co. Limited, 1940, 1 King's Bench, page 841: 1940, 2 King's Bench, page 491. That concerned a factory. The tenant was under full repairin......
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