Clayton v Gothorp

JurisdictionEngland & Wales
CourtChancery Division
Judgment Date30 Mar 1971
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4 cases
  • R (Morrell) v Secretary of State for Work and Pensions
    • United Kingdom
    • Court of Appeal (Civil Division)
    • April 11, 2003
    ...an agreed starting point that "an interest-free loan, even if repayable on demand, is a capital payment" (para. 27); see also Clayton v Gothorp [1971] 2 All ER 1311. He submits that it makes no difference whether the loan is made by way of monthly instalments or as a single lump s......
  • Clayton (HM Inspector of Taxes) v Gothorp
    • United Kingdom
    • Chancery Division
    • March 30, 1971
    ...than it would otherwise have been. Plowman J.-All right. Thank you, Mr. Medd. [Solicitor:-Solicitor of Inland Revenue.] 1 Reported [1971] 1 W.L.R. 999; 115 S.J. 266; [1971] 2 All E.R. 1See pages 172-3 post. 1 [1927] A.C. 554. 2 Cowan v. Seymour 7 T.C. 372, at p. 384; [1920] 1 K.B. 500. 1 [1......
  • David Hardy Glynn v Commissioner Of Inland Revenue
    • Hong Kong
    • High Court (Hong Kong)
    • March 8, 1988
    ...[1970] AC 728 value of right to car loan scheme which could be exchanged for a higher salary was a taxable benefit; Clayton v. Gothorp [1971] 1 WLR 999 value resulting from the discharge of an obligation to repay a loan was a taxable benefit; Jenkins v. Horn [1979] STC 446 payment of employ......
  • David Hardy Glynn v Commissioner Of Inland Revenue
    • Hong Kong
    • High Court (Hong Kong)
    • March 8, 1988
    ...[1970] AC 728 value of right to car loan scheme which could be exchanged for a higher salary was a taxable benefit; Clayton v. Gothorp [1971] 1 WLR 999 value resulting from the discharge of an obligation to repay a loan was a taxable benefit; Jenkins v. Horn [1979] STC 446 payment of employ......

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