Fall v Hitchen

JurisdictionEngland & Wales
CourtChancery Division
Judgment Date30 November 1972
Date30 November 1972

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10 cases
  • The Commissioners for HM Revenue and Customs v Atholl House Productions Ltd
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 26 April 2022
    ...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, had acted ......
  • Red White and Green Ltd v R & C Commissioners (Eamonn Holmes)
    • United Kingdom
    • Upper Tribunal (Tax and Chancery Chamber)
    • 29 March 2023
    ...those that pointed in the direction of employment. [102] The FTT considered this issue at [262]–[266]. It referred to Fall v Hitchen [1973] 1 WLR 286 and Davies v Braithwaite [1931] 2 KB 628 at [262]. In Fall v Hitchin the special commissioners found that the taxpayer's engagement as a prof......
  • Atholl House Productions Ltd
    • United Kingdom
    • First-tier Tribunal (Tax Chamber)
    • 29 November 2023
    ...Stage 3B. They have together been described as a necessary but not sufficient condition of a contract of service – see Fall v. Hitchin [1973] 1 WLR 286 (“Fall”) – and as the “irreducible minimum” which need to be satisfied before considering the relevant factors at Stage 3C – see Montgomery......
  • Federal Commissioner of Taxation v Barrett
    • Australia
    • High Court
    • Invalid date
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