Decision No
 

Return/Dealing Commission─subsidiary company of taxpayer established and maintained branch office in Japan─Japanese office of benefit to U.K. company dealing in Japanese securities─subsidiary company did not manage investments in Japanese securities─U.K. company paid to taxpayer part of the commission it received in respect of transactions in Japanese securities─whether payments described as return/dealing commission arose in or were derived from the Colony
 

BR 68/77 (PDF file)

Employer terminating contract of employment─employee waiving all claims against employer on payment of bonuses, salary in lieu of notice, housing allowance and ex-gratia payment─whether every item of payment assessable to tax
 

BR 116/77 (PDF file)