Wycherly v Flynn

JurisdictionIreland
Judgment Date19 December 1922
Date19 December 1922
CourtCourt of Appeal (Ireland)
K. B. D., H. C. A. I.,
Wycherly
and
Flynn

Deduction from rent -Contract - Provision for an option - Income Tax Act, 1842 (5 6 Vict., c. 35), ss. 73 and103 - Income Tax Act, 1918 (8 9 Geo. V., c. 40) - All Schedules, Rules, r. 23.

By lease dated February 1st, 1894, premises were demised by a landlord to a tenant at a yearly rent of £22 "over and above all taxes, rates, charges, and impositions whatsoever (quit rent and Crown rent excepted)." The lease also contained a provision the effect of which was that if...

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1 cases
  • Murray and Others v Minister for Finance
    • Ireland
    • Supreme Court (Irish Free State)
    • 1 January 1929
    ...(14) 8 A. C. 135, at p. 149. (15) I. R. 11 C. L. 525. (16) [1902] 1 K. B. 700. (17) [1906] 2 K. B. 340. (18) [1900] 1 Ch. 128. (19) [1922] 2 I. R. 28. (20) [1901] A. C. 26. (1) 4 I. C. L. R. (2) 16 L. R. Ir. 381, 390. (3) 3 Ad. & El. 331. (4) 3 M. & W. 607. (1) 3 I.C.L.R. 557. (2) [1894] 2 ......