Re Young
| Jurisdiction | England & Wales |
| Year | 1875 |
| Date | 1875 |
| Court | Exchequer Division |
NO. 13.-IN THE EXCHEQUER.-SCOTLAND.
Income Tax. - Master mariner, trading between Glasgow and foreign ports, having a house for his wife and family in Glasgow, liable for assessment on salary, notwithstanding he is abroad for the greater part of the year.
At a Meeting of Commissioners for General Purposes for the Lower Ward of Lanarkshire, under the Property and Income Tax Acts, held at Glasgow, on the 23rd April 1875.
Mr. H. Young, Master of the Steamship "Olympia," belonging to Henderson Brothers of Glasgow, appealed against an assessment for the year 1874-5 made upon him under Schedule D. of the income tax in respect of his salary as master mariner, on the ground that he had not been resident within the United Kingdom for a period of three months during the year of assessment.
It was stated on behalf of the Appellant that he trades between Glasgow, the Mediterranean, and New York, and that the greater part of his income is earned upon the high seas, and beyond the limits of the United Kingdom; that his arrivals in and departures from the United Kingdom were as follows:
Period of resi- |
|
dence in United |
|
Kingdom. |
|
He left Glasgow for New York on 20th March |
|
1874 - - - - - |
11 days. |
Arrived from New York on 17th May 1874 - |
|
Left Glasgow for New York on 28th May 1874 |
|
Arrived from New York on 5th July 1874 - |
|
Left Glasgow for New York on 21st August |
47 " |
1874 - - - - - |
|
Arrived from New York on 28th September |
|
1874 - - - - - |
|
Left Glasgow for Mediterranean and New |
|
York on 13th October - - - |
15 " |
Arrived from Mediterranean and New York |
|
on 19th January 1875 - - - |
|
Left Glasgow for Mediterranean and New |
|
York on 3rd February 1875 - - - |
15 " |
Arrived from Mediterranean and New York |
|
on May 1875 - - - - |
|
Total - - - |
88 days. |
And that his detention in the United Kingdom during the year of assessment was, on account of dull trade, double that of previous years.
That he was therefore only a temporary resident in the United Kingdom during the year of assessment, and as such entitled to exemption under the 39th section of the Act 5 & 6 Vict. c. 35.
It was further stated on behalf of the Appellant that he had been allowed exemption on these grounds in previous years, and that the Board of Inland Revenue had in several instances ordered repayment to persons charged under circumstances similar to those of the Appellant.
The surveyor replied that Captain Young is the tenant of a house in Glasgow, occupied by his wife and family, and by himself when in this country, and must therefore be held to be domiciled in Scotland. That, under the section of the Act referred to, he is only a temporary absentee, and "notwithstanding "such temporary absence," as that given above, "chargeable to "the duties granted by the Act as a person actually residing in "the United Kingdom upon the whole amounts of his profits or "gains, whether the same shall arise from property in the "United Kingdom or elsewhere, or from any profession, "employment, trade, or vocation in the United Kingdom or "elsewhere," and that, even if Captain Young were only a temporary resident within the meaning of the Act, and as such had claimed exemption, he would become chargeable to income tax if he returned to the United Kingdom on or before the 5th day of April next after such claim had been made.
The Commissioners having considered the whole case were of opinion that the Appellant was assessable, and therefore confirmed the assessment, with which decision the Appellant declared his dissatisfaction, and craved a case for the opinion of the Court of Exchequer.
Lord President.-This assessment was laid on under Schedule D. of the Income Tax Act, and it is an assessment upon the annual profits or gains arising or accruing to any person residing in Great Britain from any profession, trade, or employment, whether the same shall be carried on in Great Britain or elsewhere, and the only question is whether the person assessed in this case is resident in Great Britain. There is no doubt that his case in every other respect is within the terms of Schedule D. Now the expression in the Schedule regarding residence is very simple. The words used are "a person residing in Great Britain "or elsewhere." There are a great many persons who do not leave their places of residence very often, but there is certainly a much...
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HM Revenue and Customs v Grace
...advantage of identifying almost all the decided cases to which I need to refer. 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 ......
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HM Revenue and Customs v Grace
...She first considered whether Mr Grace was resident in the United Kingdom. She began her consideration of this question by referring to Re Young (1875) 1 TC 57. That was the case of a master mariner who had a house in Glasgow, where his wife and children lived, but who spent most of his days......
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