Fall v Hitchen
| Jurisdiction | England & Wales |
| Judgment Date | 30 November 1972 |
| Date | 30 November 1972 |
| Court | Chancery Division |
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20 cases
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Paya Ltd and Others
...[487] The approach of assessing whether the relevant person was in business on his own account was followed in Fall (HMIT) v Hitchen (1972) 49 TC 433 and Lee v Chung [1990] 2 AC 374. In Fall v Hitchen it was held, at p. 438, that a professional dancer was taxable as an employee on his earni......
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Synaptek Ltd v Young (Inspector of Taxes)
...v Braithwaite ELRTAX[1931] 2 KB 628; 18 TC 198 Express and Echo Publications Ltd v Tanton UNK[1999] IRLR 367 Fall (HMIT) v Hitchen WLRTAX[1973] 1 WLR 286, 49 TC 433 F S Consulting Ltd v McCaul (HMIT) SCD(2002) Sp C 305 Hall (HMIT) v Lorimer TAX[1993] BTC 473 MacFarlane v Glasgow City Counci......
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Barnett v Brabyn (Inspector of Taxes)
...of Abdul Gaffoor Trust) v Income Tax Commr (Colombo) ELR[1961] AC 584 Edwards (HMIT) v Bairstow ELR[1956] AC 14 Fall (HMIT) v Hitchen WLR[1973] 1 WLR 286 Hall (HMIT) v Lorimer TAXTAXTAX(1993) 66 TC 349; [1992] BTC 424; [1993] BTC 473 (CA) IR Commrs v Sneath ELR[1932] 2 KB 362 Lee Ting Sang ......
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The Commissioners for HM Revenue and Customs v Atholl House Productions Ltd
...is worth noting the decision of Rowlatt J in Davies v Braithwaite, which was cited at length with approval by Sir John Pennycuick V-C in Fall v Hitchen [1973] 1 WLR 286, an authority on which HMRC 63 The taxpayer in Davies v Braithwaite was an actress who, during the three years in issue, ......
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