Territorial extent of UK
Chargeable gains
Commentary –
Tax Reporter ¶591-050
Domicile
– see Domicile
Generally
Legislation/Regulatory –
SSCBA92 s. 172
Inheritance tax
Excluded property, summary
Commentary –
Tax Reporter ¶684-050
Generally
Commentary –
Tax Reporter ¶600-400
;
Tax Reporter ¶684-000
Property situated outside UK
Commentary –
Tax Reporter ¶684-100
Settled property situated outside UK
Commentary –
Tax Reporter ¶684-150
Jurisdiction, territoriality principle
Commentary –
Tax Reporter ¶199-400
Oil taxation
Corporation tax
Commentary –
Tax Reporter ¶798-525
Employment income
Commentary –
Tax Reporter ¶800-000
Residence
– see Residence