HL Profits Tax – Companies registered or operating abroad but also resident in the United Kingdom – Whether ‘ordinarily resident outside the United Kingdom’ – Finance Act, 1947 (10 and 11 Geo. VI, c. 35), Section 39 (1).
Citations:
[1953] UKHL TC – 34 – 207
Links:
Statutes:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 28 June 2022; Ref: scu.560151