Hochstrasser (Inspector of Taxes) v Mayes
| Jurisdiction | England & Wales |
| Date | 1958 |
| Year | 1958 |
| Court | Court of Appeal |
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27 cases
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Hochstrasser (HM Inspector of Taxes) v Mayes
...Contents have it. [Solicitors:-Solicitor of Inland Revenue; Mr. J. W. Ridsdale, I.C.I., Ltd., Legal Department.] 1 Reported (Ch.D.) [1959] Ch. 22; [1958] 2 W.L.R. 982; 102 S.J. 419; [1958] 1 All E.R. 369; 225 L.T.Jo. 75; (C.A.) [1959] Ch. 22; [1958] 3 W.L.R. 215; 102 S.J. 546; [1958] 3 All ......
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Mairs (HM Inspector of Taxes) v Haughey
...[1987] 1 WLR 357; [1987] BTC 83 (CA) Henry (HMIT) v Foster; Hunter (HMIT) v Dewhurst TAX(1930) 16 TC 605 Hochstrasser (HMIT) v Mayes ELRELR[1959] Ch 22 (ChD, CA); [1960] AC 376 (HL) Laidler v Perry (HMIT) ELR[1966] AC 16 Shilton v Wilmshurst (HMIT) ELRTAX[1991] 1 AC 684; [1991] BTC 66 Stone......
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PA Holdings Ltd v HM Revenue and Customs
...and was something in the nature of a reward for past, present or future services (the test applied by Upjohn J in Hochstrasser v Mayes [1959] Ch 22 at 33 [71]). The First Tier Tribunal also concluded that if it viewed the transactions realistically and applied the relevant statutory provis......
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Bray v Best
...Hochstrasser v. Mayes [1960] A.C. 376 in which Viscount Simonds, at p. 388 cited with approval the judgment of Upjohn J. in the same case [1959] Ch. 22, 33 where he said:� "� payment must be made in reference to the services the employee renders by virtue of his office, and it must be s......
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1 firm's commentaries
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Tax Update - Monday 5 December 2011
...to the services rendered by the employees, as rewards for services past, present or future (Upjohn J's test in Hochstrasser v Mayes [1959] Ch 22 at 33) and concluded the payments were emoluments or earnings falling within the definition in section 19 ICTA. It relied on a number of features ......