Phipps v Orthodox Unit Trusts Limited: CA 1958

The court discussed the case of BTC v Gourley: ‘Since that decision (i.e. Gourley) it has been established that where a claim is made for damages, whether for personal injuries or for wrongful dismissal, the income tax and surtax liability of the individual is an essential element in the calculation of damages.’


Jenins LJ


[1958] 1 QB 314


England and Wales


ExplainedBritish Transport Commission v Gourley HL 1955
It is a universal rule that the plaintiff cannot recover more than he has lost and that realities must be considered rather than technicalities. The damages to be awarded for personal injury including loss of earnings should reflect the fact that . .
Lists of cited by and citing cases may be incomplete.


Updated: 05 August 2022; Ref: scu.237516