https://www.taxtmi.com/caselaws?id=288928 A director of an English company resident and controlled in the United Kingdom was treated as holding an office within the United Kingdom for Schedule E purposes, because the office attached to the company's management structure and its rights and duties arose in the UK, even though the director lived and acted abroad. The directorship was also held to be a public office of profit, since it was a substantive and permanent office with statutory duties and public formalities under company law, and the company's private character did not exclude it from the Schedule. The assessment to income tax was upheld and the appeal dismissed with costs. en-us Mon, 16 Feb 1942 00:00:00 +0630 Mon, 06 Jul 2020 13:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288928 A director of an English company resident and controlled in the United Kingdom was treated as holding an office within the United Kingdom for Schedule E purposes, because the office attached to the company's management structure and its rights and duties arose in the UK, even though the director lived and acted abroad. The directorship was also held to be a public office of profit, since it was a substantive and permanent office with statutory duties and public formalities under company law, and the company's private character did not exclude it from the Schedule. The assessment to income tax was upheld and the appeal dismissed with costs. Case-Laws Income Tax Mon, 16 Feb 1942 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=288928