Tipping v Jeancard

• Jurisdiction: Ireland
• Judgment Date: 11 December 1948
• Date: 11 December 1948
• Court: High Court

Tripping

and

Jeancard

- Director of company incorporated in and having its registered office in Ireland - Business of company actively carried on and profits earned in Ireland - Company resident, controlled and managed in France where directors and shareholders resided - Director "having or exercising" office or employment of profit in Ireland - Income Tax Act, 1918 (8 9 Geo. 5, c. 40), Schedule E, rules 1 and 6.

The respondent was a director of a company which was incorporated in Ireland and had...