De Beers Consolidated Mines v Howe

JurisdictionEngland & Wales
Judgment Date30 July 1906
Date30 July 1906
CourtKing's Bench Division

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21 cases
  • MY v Comptroller-General of Inland Revenue
    • Malaysia
    • High Court (Malaysia)
    • 1 January 1972
  • Royal & Sun Alliance Insurance Plc and another v MLK Digital FZE (Cyprus) Ltd and Others
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 17 May 2006
    ... ... remarks of this court in the subsequent case of Konkola Copper Mines Plc v. Coromin Limited [2006] EWCA Civ 5 , [2006] 1 All ER (Comm) 437 ... on, viz "where central management and control actually abides" ( De Beers Consolidated Mines Ltd v. Howe [1906] AC 455 at 458) , and that in ... ...
  • Unit Construction Company Ltd v Bullock (Inspector of Taxes)
    • United Kingdom
    • House of Lords
    • 30 November 1959
    ...by your Lordships. The familiar words that I have cited come from Lord Loreburn's speech in De Beers Consolidated Mines Limited v. Howe [1906] A.C. 455 at p. 458. At that time the possibility of an artificial person such as a limited company residing in two countries at one and the same tim......
  • Wood and another v Holden (Inspector of Taxes)
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 26 January 2006
    ... ... 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 ... ...
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