Zarraga v Newcastle upon Tyne Corporation: 1968

‘in assessing the business profits, no deduction should be made in respect of ‘wages’ of the claimant’s wife, notwithstanding a figure in respect thereof had been allowed for income tax purposes, since the wife could not fairly be classed as a ‘paid employee”.
[1968] 19 P and CR 609
England and Wales
Cited by:
CitedHalil v London Borough of Lambeth LT 2-Mar-2001
LT COMPENSATION – compulsory acquisition of leasehold shop and premises – total extinguishment of business – disturbance – analysis of accounts – treatment of wife’s earnings – depreciation of capital assets – . .

These lists may be incomplete.
Updated: 20 May 2021; Ref: scu.230990