Introduction and Disclaimer

This is a free resource containing reference material referred to in my Taxation of Foreign Domiciliaries which is not widely available. I am very grateful to authors and publishers for permission to put it on this website. The material is not guaranteed to be error free, either in content or in its presentation. On the contrary, I guarantee it will contain some errors! I hope that these will not spoil the general usefulness of this resource for those wishing to research the law in more detail, but no responsibility is accepted for its use.

Alphabetical Index

• AG v Bouwens (zip archive)
• AG v Higgins (zip archive)
• John F Avery Jones: Taxing Foreign Income from Pitt to the Tax Law Rewrite-the Decline of the Remittance Basis
• Michael E Bratman: Intentions, Plans, and Practical Reason
• Braybrooke v. Attorney General
• CIR v Philips Gloeilampfabriken (zip archive)
• Sir Kenneth Diplock, The Courts as Legislators; presidential address to the Holdsworth Club 1965
• Domicile Reform: CIOT Response
• Domicile Reform: STEP Response
• Employment Income Schedule E years before 2003/2004
• The Family Home: years before 2003/2004
• FGP v. Union of India
• G v G
• IHT Terminology: Introduction
• Inland Revenue v Clark's Trustees
• Minister of National Revenue v. Trans-Canada Investment Corp. Ltd.
• Royal Commission on the Taxation of Profits and Income (1955) chapter 14 (Residence and Domicile)
• Royal Commission on the Taxation of Profits and Income (1955) comments on what is a trade
• Taxation Practitioner April 1996 page 25

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