Commissioners of Inland Revenue v Zorab
| Jurisdiction | England & Wales |
| Judgment Date | 24 November 1926 |
| Date | 24 November 1926 |
| Court | King's Bench Division |
No. 594.-HIGH COURT OF JUSTICE (KING'S BENCH DIVISION).-
Income Tax - Residence - Finance Act, 1923 (13 & 14 Geo. V, c. 14), Section 17.
The Respondent, a British subject born in Calcutta, had held from 1890 an appointment in the Public Works Department of the Indian Civil Service. Until 1920, with the exception of a period prior to 1890 spent in England for educational purposes, he had lived all his life in India, generally in hotels. In May, 1920, he left India on two years' furlough, retiring from the Service on the expiration thereof, and had not since returned to India, but had lived in hotels in this country, in Paris and in Belgium. The periods of time spent in this country up to the date of his appeal to the Special Commissioners were as follows:-
1st November, 1920, to 3rd October, 1921.
22nd July, 1922, to 20th January, 1923.
21st June, 1923, to 11th December, 1923.
21st May, 1924, to 18th October, 1924.
12th May, 1925, to 25th May, 1925 (the date of the appeal).
He had no business interests in this country, and the sole object of his visits was to see friends.
Under Section 17, Finance Act, 1923, the Respondent was assessed to Income Tax under Schedule E for the year 1924-25 in respect of a pension paid to him by the Bengal Government through the High Commissioner for India, but on appeal the Special Commissioners discharged the assessment, holding that the Respondent was not resident in the United Kingdom for the year in question.
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 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 25th May, 1925, for the purpose of hearing appeals, J. Zorab (hereinafter called the Respondent) appealed against an assessment made upon him for
the year 1924-25 to Income Tax under Schedule E, in respect of a pension paid to him by the Bengal Government through the High Commissioner for India.2. The Respondent appeared in person and gave evidence to the following effect:-
(a) He is a British subject, born in Calcutta, and had held from 1890 until recently an appointment in the Indian Civil Service (Public Works...
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HM Revenue and Customs v Grace
...the amount of time that he spends in that place, the nature of his presence there and his connection with that place: Commissioners of Inland Revenue v Zorab (1926) 11 TC 289, 291; (iv) Residence in a place connotes some degree of permanence, some degree of continuity or some expectation of......
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HM Revenue and Customs v Grace
...the amount of time that he spends in that place, the nature of his presence there and his connection with that place: Commissioners of Inland Revenue v Zorab (1926) 11 TC 289, 291; iv) Residence in a place connotes some degree of permanence, some degree of continuity or some expectation of ......
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