HL Income Tax – Residents in the United Kingdom employed by foreign companies under contracts made abroad – Duties performed entirely or mainly in United Kingdom – Remuneration payable abroad – Whether employment assessable under Schedule E or Case V of Schedule D.
Citations:
[1953] UKHL TC – 34 – 138
Links:
Jurisdiction:
England and Wales
Income Tax
Updated: 28 June 2022; Ref: scu.560152
