Certificates of deposit in foreign currency, charge to tax

Controlled foreign companies

Determination within reasonable time

Interest payments, deductibility

Judicial review, assessments to property tax

Nature of share transactions

Post-1 July 1997

Profits arising in or derived from, tax avoidance

Profits tax

Future retirement benefits provision, deductibility

Sale of property

Stock exchange funded by subscriptions, entrance fees and founders' contributions

Promissory note, chose in action

Redundancy payments, deductibility

School fees, taxable perquisites

Shares, sale of capital asset or trading transaction

Transfer of sovereignty, personal reliefs