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Union Corporation, Ltd v Inland Revenue; (2) Johannesburg Consolidated Investment Co, Ltd v Inland Revenue; (3) Trinidad Leaseholds, Ltd v Inland Revenue [1953] UKHL TC_34_207 (9 March 1953)

(1) Union Corporation, Ltd v Commissioners of Inland Revenue; (2) Johannesburg Consolidated Investment Co, Ltd v Commissioners of Inland Revenue; (3) Trinidad Leaseholds, Ltd v Commissioners of Inland Revenue – [1953] UKHL TC_34_207 9 March 1953

Profits Tax-Companies registered or operating abroad but also resident in the United Kingdom-Whether“ ordinarily resident outside the United Kingdom”-Finance Act, 1947 (10 & 11 Geo. VI, c. 35), Section 39 (1).
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