Turnbull v Inland Revenue
| Jurisdiction | Scotland |
| Judgment Date | 25 October 1904 |
| Date | 25 October 1904 |
| Docket Number | No. 1. |
| Court | Court of Session |
Lord Justice-Clerk, Lord Young, Lord Trayner, Lord Moncreiff.
Revenue—Income-Tax—Residence in United Kingdom—Income-Tax Act, 1853 (16 and 17 Vict. cap. 34), sec. 2—Income-Tax Act, 1842 (5 and 6 Vict. cap. 35), sec. 39.—
A British merchant carried on business in Madras, and usually resided there, but his wife, with the children, lived for a number of years in the United Kingdom, occupying latterly a house belonging to her and purchased with his and her money, and he resided with them for months at a time when he came to the United Kingdom, as he did nearly every year. In the year of assessment ending 5th April 1903 he was never in the United Kingdom. In a question as to his liability to be assessed for income-tax for that year, held that he was not a person ‘residing in the United Kingdom’ within the meaning of the Income-Tax Act, 1853, and therefore not liable to assessment.
Stewart Robertson Turnbull, merchant, Madras, and of 2 Corrennie Gardens, Edinburgh, appealed to the Commissioners of Income-tax, against an assessment upon £720 for the year ending 5th April 1903 made upon him under Schedule D of the Income-Tax Acts in respect of profits received in the United Kingdom from his business in Madras. The ground of appeal was that he was not a person resident within the United Kingdom during the year of assessment within the meaning of section 2, Schedule D, of the Income-Tax Act, 1853.*
The Commissioners refused the appeal, and confirmed the assessment.
At the instance of the appellant they stated a case for appeal, in which they found that the following facts were admitted or proved:—‘(a) The appellant is a subject of His Majesty. He has carried on business for forty years as a merchant in Madras, where, besides his business premises, he has a residence, in which he usually resides. His wife has for a number of years resided with their children in the
United Kingdom, and the appellant has latterly visited them for a shorter or longer period nearly every year. (b) He did so for six months in the year ending 5th April 1901, and for eight months in the year ending 5th April 1902. (c) For a number of years prior to Whitsunday 1900 the appellant's wife rented furnished houses in this country, in which she and the children resided, but in that year she purchased a dwelling-house, known as No. 2 Corrennie Gardens, Edinburgh, the money being provided partly by the appellant and partly by his wife. The conveyance to the house was taken to the appellant's wife and her heirs and assignees. (d) The appellant and his wife were not in the United Kingdom at any time during the year of assessment, that is the year ending 5th April 1903, but during the whole of that year the children (except the eldest daughter), and the servants, in charge of a lady superintendent, who...
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