Union Corporation Ltd v Commissioners of Inland Revenue; Johannesburg Consolidated Investment Company Ltd v IRC
| Jurisdiction | England & Wales |
| Judgment Date | 09 March 1953 |
| Date | 09 March 1953 |
| Year | 1951 |
| Court | House of Lords |
-
- This document is available in original version only for vLex customers
View this document and try vLex for 7 days - TRY VLEX
- This document is available in original version only for vLex customers
5 cases
-
Davies v British Geon Ltd
...Appeal in the latest decision on this subject, namely Union of Inland Revenue (reported in 1952 1 All England Reports 646 in the head note and in the judgment of the master of the Rolls at page 657). It was suggested that the (reported in 2 Hurl stone a Coltman at page 729} showed that the......
-
Union Corporation, Ltd v Commissioners of Inland Revenue
...Co., Ltd., and Trinidad Leaseholds, Ltd.): Solicitor of Inland Revenue.] 1 Reported 95 S.J. 484; [1951] 2 T.L.R. 582; 96 S.J. 150; [1952] 1 T.L.R. 651; [1952] 1 All E.R. 646; 97 S.J. 206; [1953] 2 W.L.R. 615; [1953] 1 All E.R. 1 Not included in the present print. 1 Not included in the prese......
- Smallwood and another v HM Revenue and Customs
-
Birmount Holdings Ltd. v. Minister of National Revenue, (1978) 21 N.R. 451 (FCA)
...Ltd. v. Minister of National Revenue, 70 D.T.C. 6072, appld. [para. 31]. Union Corporation Ltd. v. Inland Revenue Commissioners, [1952] 1 All E.R. 646, refd to. [para. Exploration and Development Limited v. Minister of National Revenue, [1970] D.T.C. 6370, dist. [para. 35]. Unit Constructio......
Request a trial to view additional results
1 books & journal articles
-
Legal Personality
...Ltd. v. Bullock (1960) A.C. 351 H.L. The issue as to where the place of control is, is one of fact: see Union Corporation v. I.R.C. (1952) 1 All E.R. 646 at 657 C.A. It does appear reasonable to say that what could determine the residence of a University may be the place of its central mana......