Hyett (Inspector of Taxes) v Lennard
| Jurisdiction | England & Wales |
| Judgment Date | 03 May 1940 |
| Date | 03 May 1940 |
| Court | King's Bench Division |
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10 cases
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Emmerson v Computer Time International Ltd
...that case and rely for their part on two cases, Inland Revenue Commissioners v. The Falkirk Iron Co. Ltd. 17 Tax Cases 625, and Hyett v. Lennard (1940) 2 King's Bench Division, page 180. In the first case a company, having taken a lease of a warehouse, later found no use for it. They determ......
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MacNiven v Westmoreland Investments Ltd
...[1989] 1 WLR 1222 (Ch D); [1992] 1 AC 655 (HL) Furniss (HMIT) v Dawson TAXELR[1984] BTC 71; [1984] AC 474 Hyett (HMIT) v Lennard ELR[1940] 2 KB 180 IR Commrs v Burmah Oil Co Ltd TAXTAX[1982] BTC 56; (1981) 54 TC 200 IR Commrs v Duke of Westminster ELR[1936] AC 1 IR Commrs v Fitzwilliam TAXW......
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MacNiven v Westmoreland Investments Ltd
...debt which he had incurred for the purposes of his business. It is sufficient that the debt has been so incurred: see Hyett v Lennard [1940] 2 KB 180. Like the Court of Appeal, I can see no error in this reasoning. (c) Section 787(1) 73 This denies relief for payment of interest to a perso......
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Emmerson (HM Inspector of Taxes) v Computer Time International Ltd ((in Liquidation))
...rely for their part on two cases, Commissioners of Inland Revenue v. Falkirk Iron Co. Ltd. (1933) 17 T.C. 625 and Hyett v.Lennard(1) [1940] 2 K.B. 180. In the first case a company, having taken a lease of a warehouse, later found no use for it. They determined the lease at the earliest poss......
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