American Thread Company v Joyce

JurisdictionEngland & Wales
Date1911
Year1911
CourtCourt of Appeal
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14 cases
  • Todd v Egyptian Delta Land and Investment Company
    • United Kingdom
    • House of Lords
    • 23 July 1928
    ...Ltd. v. Nicholson, TAX1 Tax Cases 88. Calcutta Jute Mills Co., Ltd. v. Nicholson, TAX1 Tax Cases 83. American Thread Co. v. Joyce, TAX6 Tax Cases 1 and 163. De Beers Consolidated Mines, Ltd. v. Howe, TAX5 Tax Cases 198 The Commissioners held that on the facts proved in evidence during the h......
  • The Swedish Central Railway Company, Ltd v Thompson (HM Inspector of Taxes)
    • United Kingdom
    • King's Bench Division
    • 13 March 1925
    ...Carter TAX(2), [1896] A.C. 31De Beers Consolidated Mines v. Howe TAX(3), [1906] A.C. 455American Thread Co. v. Joyce, ELRTAX[1913] A.C. 29; 6 T.C. 1 & 163Commissioners of Inland Revenue v. Korean Syndicate, Limited,ELR[1921] 3 K.B. 258 17. With the consent of the Appellants and Respondent w......
  • Bradbury v English Sewing Cotton Company Ltd
    • United Kingdom
    • House of Lords
    • 21 June 1923
    ... ... by the Respondent Company (the English Sewing Cotton Company, Limited) on stock in an American Company called the American Thread Company in the tax years 1914–15, 1915–16 and 1916–17, can ... The case is reported ( American Thread Co. v. Joyce , 1913, 6 Tax Cases, pp. 1 and 163 ) ... 5 During the period of three years above mentioned ... ...
  • Bullock (HM Inspector of Taxes) v The Unit Construction Company, Ltd
    • United Kingdom
    • Chancery Division
    • 30 November 1959
    ...actually abides. Mr. Talbot naturally laid stress on the use by Lord Loreburn of the word "actually". In American Thread Co. v. Joyce, 6 T.C. 1, at page 18, Hamilton, J., after referring to Lord Loreburn's test in theDe Beers case, said: This test, "the real business is carried on where the......
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