McKie v Warner
| Jurisdiction | England & Wales |
| Judgment Date | 07 July 1961 |
| Date | 07 July 1961 |
| Court | Chancery Division |
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12 cases
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Commissioners of Inland Revenue v Richards' Executors
...10), Ninth Sched., rule 7; Ricketts v. ColquhounELRELRELR, [1924] 2 K.B. 347, [1925] 1 K.B. 725, [1926] A.C. 1; M'Kie v. WarnerWLRTAX, [1961] 1 W.L.R. 1230, Plowman J. at p. 1235, 40 T.C. 65, at p. 71. 9 Bowden v. Russell & RussellWLR, [1965] 1 W.L.R. 711. 10 48 Geo. III, cap. 149. 11 57 an......
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HM Revenue and Customs v Banerjee (No 2)
...those words by the Courts. 9 As an example of that strict interpretation, it is enough to refer at this stage to what Plowman J said in McKie v Warner [1961] 1 WLR 1230, 40 TC 65, at 1235: “It has been pointed out many times, and it is unnecessary for me to refer to any of the occasions bec......
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HM Revenue and Customs v Banerjee (No 2)
...Dr Banerjee could have performed her duties as a doctor without incurring the expense of attending the courses. 18 In McKie (HM Inspector of Taxes) v. Warner 40 TC 65; [1961] 1 WLR 1230 Plowman J applied the same approach in rejecting the employee's claim to deduct an expense. It is unnece......
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TC03767: Gillian Rockall; Michael Rockall
... ... the director or employee did not wish to have the benefit conferred on him and did not consider himself to have been benefited in any way (see McKie (HMIT) v WarnerTAX (1961) 40 TC 65 ). [43]In the present case, given the very wide definition of "benefit" in the legislation it must follow that ... ...
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