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United Kingdom House of Lords Decisions
You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Union Corporation, Ltd v Inland Revenue; (2) Johannesburg Consolidated Investment Co, Ltd v Inland Revenue; (3) Trinidad Leaseholds, Ltd v Inland Revenue [1953] UKHL TC_34_207 (9 March 1953)
URL: http://www.bailii.org/uk/cases/UKHL/1953/TC_34_207.html
Cite as: 34 TC 207, [1953] UKHL TC_34_207

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(1) Union Corporation, Ltd v Commissioners of Inland Revenue; (2) Johannesburg Consolidated Investment Co, Ltd v Commissioners of Inland Revenue; (3) Trinidad Leaseholds, Ltd v Commissioners of Inland Revenue - [1953] UKHL TC_34_207 9 March 1953

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 & 11 Geo. VI, c. 35), Section 39 (1).

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URL: http://www.bailii.org/uk/cases/UKHL/1953/TC_34_207.html