Background

Commentary – Tax Reporter ¶292-315

Charge to tax

Commentary – Tax Reporter ¶131-020 ; Tax Reporter ¶292-345

Generally

Commentary – Tax Reporter ¶131-000 ; Tax Reporter ¶292-330

Individuals coming to UK

Commentary – Tax Reporter ¶131-025

Management fee, meaning

Commentary – Tax Reporter ¶131-030 ; Tax Reporter ¶292-360

‘arise'

Commentary – Tax Reporter ¶292-390