Boarland (Inspector of Taxes) v Pirie, Appleton & Company Ltd ; Stemco Ltd v Hyett (Inspector of Taxes)
| Jurisdiction | England & Wales |
| Date | 1940 |
| Year | 1940 |
| Court | King's Bench Division |
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3 cases
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Lupton v Cadogan Gardens Developments Ltd
...or would not necessarily, be handed back new. I was also referred in argument to Boarland v. Pirie, Appleton & Co. Ltd., 23 T.C. 547; [1940] 1 K.B. 841. That dealt with a different albeit somewhat comparable matter, and it was held that the lessee could not recover the allowances because de......
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Macsaga Investment Company Ltd v Lupton (HM Inspector of Taxes)
...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 the same concl......
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Lupton (HM Inspector of Taxes) v Cadogan Gardens Development Ltd
...or would not necessarily, be handed back new. I was also referred in argument to Boarland v. Pirie, Appleton & Co. Ltd., 23 T.C. 547; [1940] 1 K.B. 841. That dealt with a different albeit somewhat comparable matter, and it was held that the lessee could not recover the allowances because de......