By John Tiley
This paintings comprises the total textual content of the papers given on the first Tax legislation heritage convention in Cambridge in September 2002, geared up by way of the Cambridge legislation Faculty's Centre for Tax legislation. The papers diversity greatly from King John to the twentieth Century, from Tudor England's Statute of Wills to the yankee taxes on slaves. The resources diversity from the general public list place of work to the bowels of Somerset apartment. themes diversity from the tax base to tax management to tax coverage making. The ebook additionally presents particular bills of the UK's remittance foundation of taxation and the surplus gains responsibility of the 1st international warfare. All scholars of tax legislation and tax heritage should want to learn those papers by way of a world staff of major students in tax legislations and heritage.
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Extra resources for Studies in the History of Tax Law, Volume 1
Sample text
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.