United Kingdom House of Lords Decisions

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Cite as: 2 TC 490, [1889] UKHL TC_2_490

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Colquhoun (Surveyor of Taxes) v Brooks - [1889] UKHL TC_2_490 9 August 1889

Income Tax. Trade carried on Abroad. Foreign Possessions. A person resident in this country is partner in a firm engaged in a trade carried on entirely out of the United Kingdom. Held, That his partnership is a foreign or colonial possession chargeable under the ith Case of Schedule D., and consequently he in liable only in respect of so much of the profit accruing to him at is remitted to this country.

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