Inland Revenue v Cadwalader: 1904

An American citizen, with his ordinary residence and indeed practising the law in New York, took a three-year lease of a furnished shooting lodge in Scotland. He resided at the shooting lodge for a period of two months in each year during the shooting season, but the lodge was available to him for the rest of the year if he had wished to come. He kept his home in New York open throughout the year and returned there when he was not shooting in Scotland. The shooting box was kept in readiness for him when he was not there, and his occupation was described by the Lord President as not being of a casual or temporary nature but as ‘substantial’ and, as regards some of its incidents, ‘continuous’. It was asked whether he was in Scotland for a temporary purpose only on those facts.
Held: Lord M’Laren said ‘I do not think that Mr. Cadwalader is in a position to affirm, when he comes year after year during the currency of his lease to spend the shooting season in Scotland, that he is here for a temporary purpose only. I do not mean that you might not frame a definition which would bring this within the scope of temporary purposes, but, taking the ordinary meaning of the word, I should say that temporary purposes means casual purposes as distinguished from the case of a person who is here in the pursuance of his regular habits of life.’


Lord M’Laren


[1904] 5 TC 101, (1904) 7 F (Sess Cas) 146



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Lists of cited by and citing cases may be incomplete.

Income Tax

Updated: 29 April 2022; Ref: scu.195483