Goerz & Company v Bell

JurisdictionEngland & Wales
Date1904
CourtKing's Bench Division
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13 cases
  • Union Corporation, Ltd v Commissioners of Inland Revenue
    • United Kingdom
    • High Court
    • 9 March 1953
    ...known as "A. Goerz & Co., Ltd.", the question arose of its residence for Income Tax purposes. The Corporation was held in Goerz v.Bell, [1904] 2 K.B. 136, to be resident in the United Kingdom, Channell, J., remarking, at page 146, that it is possible-though I do not decide the question one ......
  • Roli Nesiama v The Secretary of State for the Home Department
    • United Kingdom
    • Court of Appeal (Civil Division)
    • 14 June 2018
    ...residence for company registration purposes does not necessarily amount to residence for the purposes of income tax (see, e.g., Goerz & Co v Bell [1904] 2 KB 136). Reference to the use of the word in other legal contexts is therefore of no assistance – nor did either Ms Weston nor Mr Byass......
  • Union Corporation Ltd v Commissioners of Inland Revenue; Johannesburg Consolidated Investment Company Ltd v IRC
    • United Kingdom
    • House of Lords
    • 9 March 1953
    ...known as "A. Goerz & Co., Ltd.", the question arose of its residence for Income Tax purposes. The Corporation was held in Goerz v.Bell, [1904] 2 K.B. 136, to be resident in the United Kingdom, Channell, J., remarking, at page 146, that it is possible-though I do not decide the question one ......
  • Todd v Egyptian Delta Land and Investment Company
    • United Kingdom
    • House of Lords
    • 23 July 1928
    ...shaken (see per Charles J., in the London Bank of Mexico v. A pthorpe; 1891, 1 Q.B. at page 388), and in 1904, in ( Goerz & Co. v. Bell 1904 2 K.B., 136), "residence" again came up for discussion before Channell, J. Though registered abroad, the Goerz Company had its head office in London,......
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