Non-resident lessor leasing to a UK lessee
Double tax treaty
Commentary –
Tax Reporter ¶1090-800
Generally
Commentary –
Tax Reporter ¶1090-100
Tax assessment
Commentary –
Tax Reporter ¶1090-700
Trading in the UK
Commentary –
Tax Reporter ¶1090-200
Trading through permanent establishment
Commentary –
Tax Reporter ¶1090-400–Tax Reporter ¶1090-500