Where a company registered abroad, but controlled by a body of directors who met in England, was found by the Income Tax Commissioners to be resident in the United Kingdom, and therefore liable to be assessed under section 2, Schedule D, of the Income Tax Act 1853, held (1) that the Court, on a Stated Case, can only consider whether there was evidence to justify the finding; (2) that there was evidence that the company resided in the United Kingdom.
Judges:
Lord Chancellor (Viscount Haldane), the Earl of Halsbury, Lords Atkinson, and Shaw. Kinnear, and Mersey
Citations:
[1913] UKHL TC – 6 – 163, [1913] UKHL 665, 50 SLR 665, 6 TC 163
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 03 February 2022; Ref: scu.632737