Mitchell (Surveyor of Taxes) v Egyptian Hotels Ltd

[1915] A.C. 1022

Between: Mitchell (Surveyor of Taxes)
And: Egyptian Hotels Limited

Court:
House of Lords

Judges: Earl Loreburn
Lord Parker of Waddington (Read by Lord Sumner)
Lord Sumner
Lord Parmoor (Read by Lord Sumner)

Subject References:
Revenue
Income Tax
Company resident in England
Trade carried on Abroad

Legislative References:
Income Tax Act 1842 - s. 100; Sched. D; First Case; Fifth Case
Income Tax Act 1853 - s. 2; Sched. D; s. 5

Case References:
Colquhoun v. Brooks - 14 App. Cas. 493
Liverpool and London and Globe Insurance Co. v. Bennett - [1911] 2 K. B. 577; [1912] 2 K. B. 41; [1913] A.C. 610
Ogilvie v. Kitton - 10 F. 1003; 5 Tax Cases 338
San Paulo (Brazilian) Ry. Co. v. Carter - [1896] A.C. 31

Hearing date:
Judgment date: 9 July 1915

Order of the Court of Appeal affirmed and appeal dismissed.

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