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...