Other document archive

Other document archive
John Avery Jones: The Decline of the Remittance Basis

Background paper on Residence & Domicile (2003): STEP Response

Bauman: Postmodern Ethics

Bratman: Intentions, Plans, and Practical Reason

CGT Section 10A – shares and non-residents

CIOT Statement Matters on which HMRC view is sought in relation to pre-owned assests income

Citizenship: Goldsmith Report

Diplock: The Courts as Legislators

Domicile: Length of Case Hearings

EC: Ways to tackle inheritance cross-border tax obstacles

German and UK Swiss Tax Agreements/Comparison

Immigration & Nationality Law & Practice vol 11 extract

IHT Spouses and Civil Partners domiciled outside the UK:
Response by the Chartered Institute of Taxation

Dewes: “Is this My Child? Who is My Parent? Legal Parent-child Relationships in Uk Tax Law in An Era of Complex Family Networks”