NO. 345.–COURT OF EXCHEQUER (SCOTLAND) SECOND DIVISION.–

OCTOBER 25, 1904.

Income Tax – Schedule D – Residence – A merchant carrying on business in Madras resided there, with his wife, during the  p. 207   whole of the year of assessment, not visiting the United Kingdom at all. His usual residence was in Madras, but, in nearly every year prior to the year of assessment, he had visited the United Kingdom, residing latterly with his wife and family in a house purchased in his wife’s name out of moneys belonging to her and himself and owned by her. During the year of assessment some of his children resided in this house.

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