Other document archive

Other document archive

Pakistan/UK IHT DTA (extract from original 1957)

PBRN 18 (Residence and Domicile Review):
Comments of the Chartered Institute of Taxation

Private International Law Committee First Report (Domicile) 1954

Reform of two anti-avoidance provisions: (i) the attribution of gains to members of closely controlled non-resident companies, and (ii) the transfer of assets abroad – Response by the Chartered Institute of Taxation (CIOT)

Royal Commission Taxation of Profits and Income (1955) chapter 14 (Residence and Domicile)

Royal Commission Taxation of Profits and Income (1955) (what is a trade)

Tax avoidance criticism in 1798

Taxation Practitioner Apr 1996 p. 25

TFD 16th ed para 58.28 Rebasing HMRC example 2

Vestey: Royal Commission debate

Wentworth on Executors: situs of specialty