Hayley and Co. Ltd. v. Commissioner of Inland Revenue

Hayley and Co. Ltd. v. Commissioner of Inland Revenue nlr vol 65 page 174 [65 NLR 174] – In the case between HAYLEY & CO., LTD. (Appellant) and Commissioner of Inland Revenue (Respondent), the court addressed the issue of whether a net loss from a burglary—the theft of cash from a company