Nationality
British citizens
Commentary –
Schwarz on Tax Treaties ¶14-300
Chargeable gains
Commentary –
Tax Reporter ¶591-850
Commonwealth citizens
Commentary –
Schwarz on Tax Treaties ¶14-300
Discrimination on grounds of, EU law
Commentary –
Schwarz on Tax Treaties ¶11-000
;
Schwarz on Tax Treaties ¶11-050
Generally
Commentary –
Schwarz on Tax Treaties ¶14-300
National, definition
Commentary –
Schwarz on Tax Treaties ¶14-300