United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Colquhoun (Surveyor of Taxes) v Brooks [1889] UKHL TC_2_490 (9 August 1889)
URL: http://www.bailii.org/uk/cases/UKHL/1889/TC_2_490.html
Cite as: [1889] UKHL TC_2_490, 2 TC 490

[New search] [Printable PDF version] [Help]

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.

A HTML version of this file is not available click here to view the whole pdf version : [1963] UKHL TC_2_490

About BAILII - FAQ - Copyright Policy - Disclaimers - Privacy Policy amended on 25/11/2010