American Thread Company v Joyce (Surveyor of Taxes)

JurisdictionEngland & Wales
CourtHouse of Lords
Judgment Date06 February 1913
Judgment citation (vLex)[1913] UKHL J0206-1
Date06 February 1913

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12 cases
  • Unit Construction Company Ltd v Bullock (Inspector of Taxes)
    • United Kingdom
    • House of Lords
    • 30 November 1959
    ...suffice to make up residence. And so, I think, his meaning was universally understood, not least in judgments of this House (see American Thread Co. v. Joyce, 6 T.C. at page 165; The New Zealand Shipping Company Limited v. Thew, 8 T.C. 208; Bradbury v. English Sewing Cotton Company Limited......
  • Todd v Egyptian Delta Land and Investment Company
    • United Kingdom
    • House of Lords
    • 23 July 1928
    ...applicable to a foreign and those applicable to a British company, alleged to reside here. In the ( American Thread Co. v. Joyce 6 Tax Cases at p. 165) Lord Halsbury, referring, I think, to the San Paulo (Brazilian) Railway case in 1896 Appeal Cases, says, "I myself have taken the same vie......
  • Bradbury v English Sewing Cotton Company Ltd
    • United Kingdom
    • House of Lords
    • 21 June 1923
    ...appeals against this judgment, first to the Court of Appeal and then to the House of Lords, were dismissed. The case is reported ( American Thread Co. v. Joyce, 1913, 6 Tax Cases, pp. 1 and 5During the period of three years above mentioned the dividends on the common stock of the American C......
  • Unit Construction Company Ltd v Bullock (Inspector of Taxes)
    • United Kingdom
    • Court of Appeal
    • 12 February 1959
    ...and control actually abides." Mr Talbot naturally laid stress on the use by Lord Loreburn of the word "actually". 17 In The American Thread Co. v. Joyce (6 Tax Cases, page 1) Mr Justice Hamilton, as he then was, after referring to Lord Loreburn's test in the De Beers Case, said:- "This test......
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