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Tenbry Investments Ltd v Peugeot Talbot Motor Co Ltd

Language: English Series: Estates Gazette ; (9306) 13 February 1993, 104-106(3)Publication details: 1993Subject(s): Summary: ChD 2 October 1992. T, the landlord, was based in Jersey and required the defendant P to deduct tax from the rent of premises in Mile End Road, London. Having paid the rent without deductions, P realised the omission but planned to deduct the sum from, or set it off against future payments. P`s entitlement to do so was the central issue at court. The decision was that it could not, that the right could not be exercised retrospectively.
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Law report London Journal article ABS48140 (Browse shelf(Opens below)) 1 Available 65192-1001

ChD 2 October 1992. T, the landlord, was based in Jersey and required the defendant P to deduct tax from the rent of premises in Mile End Road, London. Having paid the rent without deductions, P realised the omission but planned to deduct the sum from, or set it off against future payments. P`s entitlement to do so was the central issue at court. The decision was that it could not, that the right could not be exercised retrospectively.