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By Walther Rathenau

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Thus profits made by a Hong Kong bank from trading in certificates of deposit on markets in London or Singapore did not arise in and were not derived from Hong Kong: Comr. of IR v Hang Seng Bank Ltd [1990] STC 733, particularly 736e. 739e) 89 The UK taxes a branch in the UK as a UK trade because it is physically carried on in the UK. Control is not relevant since this is used to decide the type of income, UK or foreign, not whether to tax it. 90 Now TA 1988 s18(1) Sched D (a)(iii). 18(3A). 92 The difference between the two approaches can be seen at its most extreme in relation to the profits of a foreign branch.

That was an extremely borderline case with the House of Lords being equally divided, with the result that the Court of Appeal decision stood. 343 suggest that the company would now be regarded as non-resident (or rather would have been before the incorporation test was introduced in 1988). 72 The UK board had no power over the local board in the running of the hotels and merely declared dividends out of the profits, although they could have starved the local board of funds. The trade was held to be a foreign one.

501, 507–8. 106). 55 (1915) 6 TC 542, 550. 112(1A)(c) in connection with non-domiciled partners. 58 This concentrates on the intellectual control of the trade, to the exclusion of the trading operations themselves. But the expression ‘carried on’ could also mean where the trading operations took place;59 the statutory provision ‘trade … whether carried on in the UK or elsewhere’60 uses the expression in the latter sense. ’61 Thus the courts had effectively removed the remittance basis from trading income.

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