Classification

Commentary – Schwarz on Tax Treaties ¶16-050

Corporation tax pre-1 April 2009

Charge

Commentary – Tax Reporter ¶701-025
Case Law – CULL v. COWCHER (H.M. INSPECTOR OF TAXES) ; Postlethwaite v. Commissioners of Inland Revenue Commissioners of Inland Revenue v. Postlethwaite

Credit for foreign tax

Commentary – Schwarz on Tax Treaties ¶23-200

Director of Assets Recovery Agency functions

Legislation/Regulatory – PCA2002 s. 319

Notice of liability to income tax and capital gains tax

Legislation/Regulatory – TMA70 s. 7

Property income

Commentary – Tax Reporter ¶711-060

Within charge

Legislation/Regulatory – CTA2010 s. 1167 ; ITA2007 s. 1009
HMRC Guidance – CTM01410 ; CTM05180