Source of income
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