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United Kingdom House of Lords Decisions

You are here: BAILII >> Databases >> United Kingdom House of Lords Decisions >> Lysaght v Inland Revenue [1928] UKHL TC_13_511 (9 March 1928)
URL: http://www.bailii.org/uk/cases/UKHL/1928/TC_13_511.html
Cite as: 13 TC 511, [1927] 2 KB 55, (1928) 13 TC 511, [1928] UKHL TC_13_511
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Lysaght v IRC [1927] 2 KB 55, [1928] UKHL TC_13_511 9 March 1928

Income Tax-Residence-Ordinary residence-Income Tax Act, 1918 (8 & 9 Geo. V, c. 40), Rule 2 (d) of the General Rules applicable to Schedule C, and Section 46 (1)-Finance Act, 1924 (14 & 15 Geo. V, c. 21) Section 27.

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