De Beers Consolidated Mines Ltd v Howe
[1906] A.C. 455(Decision by: Lord Atkinson)
DE BEERS CONSOLIDATED MINES, LIMITED
AND HOWE (SURVEYOR OF TAXES)
Judges:
LORD LOREBURN L.C.
LORD MACNAGHTEN
LORD JAMES OF HEREFORD
LORD ROBERTSON
Lord Atkinson
Subject References:
Revenue
Income Tax
Residence
Person residing in the United Kingdom
Company registered Abroad
Head Office Abroad
General Meetings Abroad
Directors' Meetings in England and Abroad
Majority of Directors in England
Company's Business in England and Abroad
Legislative References:
Income Tax Act 1853 - s 2; Sch D
Case References:
Cesena Sulphur Company Ltd v Nicholson - (1876) 1 TC 88
The Calcutta Jute Mills Company Ltd v Nicholson - (1876) 1 TC 83
Judgment date: 30 July 1906
Decision by:
Lord Atkinson
LORD LOREBURN L.C. My Lords, I am requested by my noble and learned friend Lord Atkinson to say that he concurs in the opinion which I have now offered to your Lordships.
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