Chapters

1. OITR Vol.5.3.6 Thin Capitalisation: ICTA 1988 Section 209(2)(da) Et AI - Julian Ghosh Q.C.
2. OITR Vol.5.3 5 Letters of Wishes - Paul Matthews
3. OITR Vol.5.3.4 Section 739: Isolating Causal Relationships - Stephen Brandon Q.C.
4. OITR Vol.5.3.3 Residence of Companies: The New United Kingdom Rules - Robert Venables Q.C.
5. OITR Vol.5.3.2 Schedule E and Overseas Accommodation - Richard Bramwell Q.C.
6. OITR Vol.5.3.1 Protectors - John Mowbray Q.C.
7. OITR Vol.5.3 Fronts - Contents - Editorial
8. OITR Vol.5.2.9 Appendix D - RI 29 (November 1992) Investment Managers Acting as Agents for Non-Residents
9. OITR Vol.5.2.8 Appendix C - Statement of Practice SP 15/91 of 29th November 1991
10. OITR Vol.5.2.7 Appendix B - Inland Revenue Budget Press Statement of 29th November 1994 Self-Assessment
11. OITR Vol.5.2.6 Appendix - Inland Revenue Budget Press Statement of 29th November 1994 Investment Managers
12. OITR Vol.5.2.5 UK Taxation of Non-Residents: Liability of UK Representatives - Robert Venables Q.C.
13. OITR Vol.5.2.4 UK Taxation of Non-Residents: The New Substantive Rules - Robert Venables Q.C.
14. OITR Vol.5.2.3 Interests in Offshore Funds Held by Non-United Kingdom Resident Trustees; Finance Act 1995 Changes - Robert Venables Q.C.
15. OITR Vol.5.2.2 Sovereign Immunity and Withholding of Repayment Tax - Robert Venables Q.C.
16. OITR Vol.5.2.1 Transfer of Assets Abroad: Mr Brackett's Problem Case - Robert Venables Q.C.
17. OITR Vol.5.2 Fronts - Contents - Editorial
18. OITR Vol.5.1.7 Mauritius and other Routes for Direct Investment into India - Suzanne Gujadhur
19. OITR Vol.5.1.6 Spain 1995: Proposed Changes in the 5% Special Tax - Jonathan Miller
20. OITR Vol.5.1.5 Some Alternatives to Trusts - Paul Matthews
21. OITR Vol.5.1.4 The Pitfalls of Guarantee Companies - Julian Ghosh Q.C.
22. OITR Vol.5.1.3 Scottish Trustees, Investment Management and the use of Nominees or Custodians - Simon Mackintosh
23. OITR Vol.5.1.2 ICTA 1988 Section 739 and Double Taxation Relief: An Offshoot from Willoughby - Stephen Brandon Q.C.
24. OITR Vol.5.1.1 Zero-Tax Companies: A Plain Man's Guide - Milton Grundy
25. OITR Vol.5.1 Fronts - Contents - Editorial