The Law Reports (Appeal Cases)
[1953] AC 482
[HOUSE OF LORDS.]
UNION CORPORATION LD. APPELLANT; AND INLAND REVENUE COMMISSIONERS RESPONDENTS.
JOHANNESBURG CONSOLIDATED INVESTMENT CO. LD. APPELLANT; AND SAME RESPONDENTS. TRINIDAD LEASEHOLDS LD. APPELLANT; AND SAME RESPONDENTS.
1953 Feb. 5,
9,
10,
11,
12;
Mar. 9.
Mar. 9.
LORD NORMAND, LORD OAKSEY, LORD MORTON OF HENRYTON, LORD REID and LORD COHEN.
Revenue
— Profits tax
— Residence
— Companies resident both in United Kingdom and abroad
— Whether “ordinarily resident outside the United Kingdom”
— Test of dual residence
— Control and management
—
Finance Act, 1947 (10 & 11 Geo. 6, c. 35), s. 39 (1).