Hochstrasser (Inspector of Taxes) v Mayes
| Jurisdiction | England & Wales |
| Date | 1958 |
| Year | 1958 |
| Court | Court of Appeal |
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12 cases
- Simpson v John Reynolds & Company (Insurances) Ltd
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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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Pritchard (HM Inspector of Taxes) v Arundale
...employer as being a taxable profit of his employment, with two exceptions, one of which was a gift to him in his personal capacity: see [1959] Ch. 22, at page 54(2) . In the House of Lords Lord Simonds, [1960] A.C., at page 389(3), deprecated this approach, saying that it was not for the su......
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Sloane Robinson Investment Services Limited v The Commissioners for Her Majesty's Revenue & Customs, TC 02132
...was in the nature of a reward for past, present or future services: PA 28 Holdings at [23] per Moses LJ, referring to Hochstrasser v Mayes [1959] Ch 22, at 33. 63 The Tribunal should not be seduced by the form in which the payments reached the employees but should focus on the character of ......
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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 ......