Cooper v Cadwalader [1904] EWHC Exch TC_5_101 (22 November 1904)

Cooper v Cadwalader [1904] EWHC Exch TC_5_101 (22 November 1904)

A person who rents a house and shooting rights in the UK and spends a continuous period there each year is considered to be 'residing in the United Kingdom' for the purposes of Schedule D of the Act of 1853, Section 2, and is liable to income tax accordingly.

Citation
[1904] EWHC Exch TC_5_101
Parties
Appellant: Cooper; Respondent: Cadwalader
Jurisdiction
England and Wales
Judgment Date
22 November 1904
Procedural Posture
Tax Appeal / Judgment
Outcome
appeal dismissed
Legal Topics
Income Tax, Residence for Tax Purposes, Schedule D Assessment
Tax Law Income Tax Residence for Tax Purposes Schedule D Assessment

Case Brief

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Parties

Cooper

Appellant

Cadwalader

Respondent

Procedural Posture

Tax Appeal / Judgment

Legal Issues

  1. 1 Whether an American citizen with no place of business in the UK but who rents a house and shooting rights in Scotland and spends about two months a year there is 'residing in the United Kingdom' for purposes of Schedule D of the Act of 1853, Section 2, and thus liable to income tax

Ratio Decidendi

A person who rents a house and shooting rights in the UK and spends a continuous period there each year is considered to be 'residing in the United Kingdom' for the purposes of Schedule D of the Act of 1853, Section 2, and is liable to income tax accordingly.

Court Disposition

appeal dismissed

Orders

  • Appellant held liable to assessment to income tax under Schedule D of the Act of 1853, Section 2