De Beers Consolidated Mines, Ltd v Howe: HL 30 Jul 1907

A company, for purposes of income-tax, resides in the country in which its real business is carried on, which means the country in which its central management and control are actually located.

Judges:

Lord Chancellor (Loreburn), Lords Macnaghten, James of Hereford, Robertson, and Atkinson

Citations:

[1907] UKHL 626, 45 SLR 626, 44 SLR 626

Links:

Bailii

Jurisdiction:

England and Wales

Income Tax

Updated: 27 April 2022; Ref: scu.622301