第1册第6增订本

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   [英文案例]

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   [英文案例]