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:
Jurisdiction:
England and Wales
Income Tax
Updated: 27 April 2022; Ref: scu.622301