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Volume 1 Sixth Supplement

Publication Date: Jan 1979

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DIGEST OF CASES REPORTED

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  Decision No. Download
PROFITS TAX    

Return/Dealing Commission—subsidiary company of taxpayer established and maintained branch office in Japan—Japanese office of benefit to U.K. company dealing in Japanese securities—subsidiary company did not manage investments in Japanese securities—U.K. company paid to taxpayer part of the commission it received in respect of transactions in Japanese securities—whether payments described as return/dealing commission arose in or were derived from the Colony  

BR68/77 Download BR68/77 (DOC) - English Download BR68/77 (PDF) - English
SALARIES TAX    

Employer terminating contract of employment—employee waiving all claims against employer on payment of bonuses, salary in lieu of notice, housing allowance and ex-gratia payment—whether every item of payment assessable to tax  

BR116/77 Download BR116/77 (DOC) - English Download BR116/77 (PDF) - English
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