| ITH900 | NRs: Machinery of assessment: introduction
|
| ITH901+ | Who is chargeable?
|
| ITH903 | NRs: Machinery of assessment: direct charge on non-residents
|
| ITH906+ | Section 78(1) TMA 1970 - Assessment in the name of branch or
agent
|
| ITH913 | NRs: attempts to use TMA 70 Part VIII as more than machinery
|
| ITH914+ | Section 79 - Failed attempt to extend Schedule D charge
|
| ITH919 | NRs: TMA70 S80: percentage of turnover
|
| ITH920 | NRs: TMA70 S81: exclusion of manufacturing profit
|
| ITH923 | NRs: TMA70 S82: background to 1915 exemptions
|
| ITH924+ | The commodity markets
|
| ITH929+ | Is use of the markets 'trading in'?
|
| ITH934 | NRs: TMA70 S82: exemption for brokers
|
| ITH935+ | Section 82(1) - General commission agent
|
| ITH939+ | When to accept the Section 82(1) broker exemption
|
| ITH941 | NRs: accepting TMA70 S82 exemption
|
| ITH942 | NRs: accepting TMA70 S82 exemption: Regular agency
|
| ITH945+ | Section 82(2) - 'Double Foreigner' provision
|
| ITH951+ | Section 78(2)-(5) - investment manager exemption
|
| ITH953 | NRs: investment manager exemption: Changes in FA 1995.
|
| ITH955+ | Position of non-resident where agent protected from assessment
|
| ITH958 | NRs: Lloyd's underwriting agents - FA95 S127(1)(d)
|
| ITH959+ | Duties and rights of the agent
|
| ITH967 | NRs: Overseas landlords
|
| ITH970 | NRs: Sections 84 and 85 - CGT and CT
|
