Wycherly v Flynn

• Jurisdiction: Ireland
• Judgment Date: 19 December 1922
• Date: 19 December 1922
• Court: Court 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 the tenant would pay "all rates, taxes, charges, assessments, and impositions of every nature and kind whatsoever assessed upon or payable out of or in respect of said premises by either the landlord or the tenant in respect thereof, whether parliamentary or otherwise, including the whole of the county cess and poor-rate, or any rate struck or levied under the Public Health Acts," the lessor would at all times during the continuance of the demise accept and take from the lessee the yearly rent of £14, instead of the reserved yearly rent of £22. Until 1920 the lessor accepted the rent of £14 and paid landlord's income tax herself. In 1920 the tenant was compelled to pay landlord's income tax, and the landlord refused to accept the reduced rent less income tax. Save in respect...