Gasque v Commissioners of Inland Revenue
| Jurisdiction | England & Wales |
| Judgment Date | 26 April 1940 |
| Date | 26 April 1940 |
| Court | King's Bench Division |
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19 cases
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Westland Helicopters Ltd v Arab Organisation for Industrialisation
...by Lord Templeman of the first two of these cases. What he said was as follows, at p. 161: ‘In Gasque v. Inland Revenue CommissionersELR [1940] 2 K.B. 80, Macnaghten J. held that a limited company was capable of having a domicile. Its domicile is the place of its registration and that domic......
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Arab Monetary Fund v Hashim and Others (No. 3)
...their creation and continuance under and by that law. Such recognition is said to be by the comity of nations." 11In Gasque v. C.I.R. [1940] 2 K.B. 80, Macnaghten J. held that a limited company was capable of having a domicile. Its domicile is the place of its registration and that domicil......
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Afro Continental Nigeria Ltd v Meridian Shipping Company S.A. (Vrontados)
...see Bergner & Engel Brewing Co. v. Dreyfus (1898) 70 Am. St. Rep. 251. That was applied here by Mr. Justice Macnaghten, see Gasque v. Inland Revenue Commissioners (1940) 2 King's Bench 80. 40 So far as residence is concerned, as distinct from domicile, this company seems to have had no resi......
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JTI-MacDonald Corp. v. British Columbia (Attorney General), [2000] B.C.T.C. 178 (SC)
...Re Offshore Mineral Rights of British Columbia, [1967] S.C.R. 792, refd to. [para. 171]. Gasque v. Inland Revenue Commissioners, [1940] 2 K.B. 80, refd to. [para. National Trust Co. v. Ebro Irrigation & Power Co., [1954] 3 D.L.R. 326 (Ont. H.C.), refd to. [para. 174]. Voyage Co. Industr......
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3 books & journal articles
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Table of cases
...SCC 25............................................................................... 288 Gasque v. Commissioners of Inland Revenue, [1940] 2 K.B. 80 ......................... 27 Gatineau Power Co. v. Crown Life Insurance Co., [1945] S.C.R. 655, [1945] 4 D.L.R. 1, [1945] S.C.J. No. 32 ...........
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A new approach to corporate choice of law.
...seat to another jurisdiction either. See, e.g., Todd v. Egyptian Land and Investment Co., [1228] 1 K.B. 152, 173; Gasque v. I.R.C., [1940] 2 K.B. 80, 84; Carl Zeiss Stiftung v. Rayner & Keeler & others (No. 3), [1970] 1 Ch. 506, 544; J.G. COLLIER, CONFLICT OF LAWS 61 (2nd ed. 1994);......
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Domicile and Residence
...The New Domicile?” (2000) 49 I.C.L.Q. 86 91 [1954] O.R. 463 at 476 (H.C.J.). See also Gasque v. Commissioners of Inland Revenue , [1940] 2 K.B. 80 at 84; Axis Management Inc. v. Alsager (2000), 197 Sask. R. 234 at 237 (Q.B.). 92 See, for example, Canada Revenue Agency, Interpretation Bullet......