Commissioners of Inland Revenue v F.L. Brown
| Jurisdiction | England & Wales |
| Judgment Date | 24 November 1926 |
| Date | 24 November 1926 |
| Court | King's Bench Division |
No. 595.-HIGH COURT OF JUSTICE (KING'S BENCH DIVISION).-
Income Tax - Residence - Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Rule 7 of the Miscellaneous Rules applicable to Schedule D - Finance Act, 1923 (13 & 14 Geo. V, c. 14), Section 17 - Finance Act, 1924 (14 & 15 Geo. V, c. 21), Section 27.
For many years prior to 1893 the Respondent, a British subject, held an appointment in the Indian Civil Service and during those years was not ordinarily resident in the United Kingdom. In
1893 he retired and came to this country, where he took a house in which he lived until February, 1918, at which date he gave up the house, stored his furniture, and went to live in hotels in this country until October, 1919For many years prior to the outbreak of war he had spent two or three months abroad for reasons of health, and since October, 1919, it had been his practice to spend seven months each year in one particular hotel abroad, two months elsewhere on the Continent, and three months in the United Kingdom. He came to this country for a change and to visit relatives and friends, and while here stayed either with his relatives or friends or at hotels. He had no business ties in this country, but kept a banking account here as well as abroad, and his furniture remained stored here.
The Respondent claimed that for the year 1924-25 he was not resident in the United Kingdom, and on this ground he
(2) appealed to the Special Commissioners against an assessment raised under Section 17, Finance Act, 1923, on his pension from the Indian Government; and
(3) made an application to those Commissioners under Section 27, Finance Act, 1924, for repayment of tax charged under Rule 7 of the Miscellaneous Rules applicable to Schedule D on income arising from foreign and colonial investments.
The Special Commissioners held that he was not resident in the United Kingdom for the year in question and accordingly discharged the assessment and allowed the relief claimed.
Held, that there was evidence on which the Commissioners could come to their decision, and that they had not misdirected themselves in law.
Stated under the Finance Act, 1922, Section 19, the Finance Act, 1924, Section 27, and the Income Tax Act, 1918, Section 149, by the Commissioners for the Special Purposes of the Income Tax Acts, for the opinion of the King's Bench Division of the High Court of Justice.
1. At a meeting of the Commissioners for the Special Purposes of the Income Tax Acts held on the 29th June, 1925, for the purpose of hearing appeals, Mr. F.L. Brown...
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HM Revenue and Customs v Grace
...Those not already mentioned to which I will refer are Re Young (1875) 1 TC 57, Cooper v Cadwalader (1904) 5 TC 101 and Commissioners of Inland Revenue v Brown (1926) 11 TC 292. 7 Dr Brice's list at paragraph 58 of her decision in Shepherd summarises the relevant factors in much the same way......