McMillan v Guest

[1942] A.C. 561

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Between: McMillan - Appellant
And: Guest - Respondent

Court:

Judges: Lord Atkin
Lord Wright
Lord Roche
Lord Porter

Subject References:
REVENUE
INCOME TAX
Public office
Director of company
Residence abroad
No duties performed in England
Voluntary work for the company abroad
Assessability

Legislative References:
Income Tax Act, 1918 (8 & 9 Geo. 5, c. 40) - sch. E; Rules applicable to sch. E, r. 6 (h)

Case References:
Pickles v. Foster - [1913] 1 K. B. 174
Proctor v. Ryall - (1928) 14 Tax Cas. 204

Hearing date: 16-17, 19, 23 February 1942
Judgment date: 27 April 1942

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ORDER

Appeal dismissed.