Hearings
England & Wales
22 Feb 1952 [1952] 1 All ER 646; [1952] 1 TLR 651, CA
09 Mar 1953 [1953] AC 482; [1953] 2 WLR 615, HL(E)
Union Corpn Ltd v Inland Revenue Commissioners
Subject Matter
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).
[1953] AC 482; [1953] 2 WLR 615, HL(E)