De Beers Consolidated Mines v Howe
| Jurisdiction | England & Wales |
| Date | 1906 |
| Year | 1906 |
| Court | House of Lords |
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96 cases
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John Hood & Company, Ltd, v Magee
...17 Vict. c. 34), and liable to pay income-tax upon the whole of its profits wherever earned. De Beers Consolidated Mines, Ltd., v. Howe, [1906] A. C. 455, distinguished. Case Stated under 43 & 44 Vict. c. 19, s. 59, by the commissioners for the special purposes of the Income Tax Acts, to wh......
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Todd v Egyptian Delta Land and Investment Company
...that in both cases the Company in question carried on substantial business in this country. 19In De Beers Consolidated Mines Ld. v. Howe 1906 A.C. 455 it was decided in this House that in the case of a Company registered abroad the test of residence is where it really keeps house and does i......
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Wood and another v Holden (Inspector of Taxes)
...the central management and control actually abides". That was the test adopted by the House of Lords in De Beers Consolidated Mines Ltd v Howe (Surveyor of Taxes) [1906] AC 455 (per Lord Loreburn, Lord Chancellor, at 458). But if, on the application of that test, Eulalia were found to be re......
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Lorrain Esme Osman v Elders Finance Asia Ltd
...in s 5(1) of the Act is used conjunctively with `carrying on the business` in Singapore.In De Beers Consolidated Mines Ltd v Howe [1906] AC 455 at p 458 Lord Loreburn LC in his speech to the House of Lords said: In applying the conception of residence to a company, we ought, I think, to pro......
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4 firm's commentaries
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Implications Of COVID-19 For Corporate Residency
...[ITA]; all references to provisions herein are references to provisions under the ITA. 2 See: De Beers Consolidated Mines Ltd v Howe, [1906] AC 455 (UK HL); The King v British Columbia Electric Railway Co, [2 DTC 692] [1945] C.T.C. 162 (Ex. Ct.); Crossley Carpets (Canada) Ltd v MNR (1968), ......
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U.K. 'Round the World' Scheme Grounded - Determining Where Central Management and Control Resides Becomes More Complicated
...United Kingdom. Mr. Smallwood had the power to appoint new trustees. With reference to Wood and DeBeers Consolidated Mines Ltd. v. Howe, [1906] AC 455, the Court adopted a two-prong test in deciding where POEM or CMC resides. The first question is whether (i) CMC is exercised through the co......
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Supreme Court Of Canada Decides On Trust Tax Residency
...May 30, 1980. 3 2009 DTC 1287 (TCC). 4 2010 DTC 5189 (FCA). 5 Supra note 3 at para. 252. 6 See De Beers Consolidated Mines, Ltd. v. Howe, [1906] AC 455 (HL); British Columbia Electric Railway Co. [1945] CTC 162 (Ex.Ct.); and Crossley Carpets (Canada) Ltd. 67 DTC 522 (Ex.Ct). Also, note that......
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Trust Residency - 'Central Management and Control'
...78 DTC 6376 (FCTD) is the case typically cited as the judicial authority for this proposition. De Beers Consolidated Mines Ltd. v. Howe, [1906] AC 455 Unit Constructions Ltd. v. Bullock, [1960] AC 351 (HL). See Tax Update (Volume 1, Issue 5). See Crown Forest Industries Ltd. v. R., [1995] 2......
11 books & journal articles
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PAN ASIAN AFRICAN CO. LTD. V. NICON
...Ltd. v. Whitaker (1919) 2 K.B. 301. 30 46. Thunder D. Weaver v. Belcher (1803) 3 East 449. 47.De Beers Consolidated Mines Ltd. v. Howe (1906) A.C. 455, 459. Mr. H.A. Lardner S.A.N. (with him Chief G. Shotayo-Aro and Mr. A. Adekoya) for the Appellants. 35 E.A. Molajo S.A.N. (with him Mr T.A.......
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Tax Nexus
...and not to the power 48 (1876), 1 TC 83 (Eng Ex Div). 49 (1876), 1 TC 88 (Eng Ex Div). 50 De Beers Consolidated Mines Ltd v Howe , [1906] AC 455 at 458. 51 Swedish Central Ry Co v Thompson , [1925] AC 495 (HL) (company resident in location of registered office and where controlled and mana......
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International tax law as a Ponzi scheme.
...(155.) Hunter Douglas Ltd. v. The Queen [1980], 1 F.C. 493 (Can. Fed. Ct.). (156.) See De Beers Consolidated Mines Ltd. v. Howe, [1906] A.C. 455 (H.L.) (appeal taken from Eng.). This point is noted in Hunter Douglas, 1 F.C. para. (157.) Hunter Douglas, 1 F.C. para. 16. For a more lengthy di......
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OBTAINING JURISDICTION OVER FOREIGN COMPANIES
...of common law cases on the area. 69 Which is the common law meaning of corporate residence: see de Beers Consolidated Mines v Howe[1906] AC 455. See, however, Lorraine Osman v Elders Finance Asia Ltd[1992] 1 SLR 369, cases on corporate residence which arose in a jurisdictional context shoul......
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