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England and Wales High Court (Exchequer Court) Decisions
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Cooper v Cadwalader [1904] EWHC Exch TC_5_101 (22 November 1904)
URL: http://www.bailii.org/ew/cases/EWHC/Exch/1904/TC_5_101.html
Cite as:
5 Tax Cas,
[1904] EWHC Exch TC_5_101,
(1904) 5 Tax Cas 101,
5 TC 101
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Cooper v Cadwalader [1904] EWHC Exch TC_5_101 (22 November 1904)
income Tax, Schedule D (4th and 5th Cases). - An American ordinarily resident in New York, with no place of business in the United Kingdom, rents a house and shooting rights in Scotland, where he spends about two months continuously in each year. The owner of the house keeps it wind and water tight, besides bearing the expense of keeping the ground in order, and paying the wages of the gamekeeper, watcher, housekeeper, and housemaid. The shootings are under the entire management of the keeeper.
Held, that the Appellant was a person "residing in the United Kingdom" within the meaning of Schedule D of the Act of 1853, Section 2, and liable to assessment to Income Tax accordingly.
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