TNAG-0649-FCO40-797-Study-of-labour-relations-in-Hong-Kong-by-Professor-H.-A.-Tu-1977 — Page 51

ROGER CARTER, BURDEN & CO.

Chartered Accountants

W. ROGER CARTER M.A

ARTHUR J. BURDEN

RONALD EAGLESFIELD

Telephone: 061-832 5828 (2 lines)

NKCK 212 548

In association with Beever & Struthers..

(Telephone: 061-832 4901)

C3/11

Dear Mr. Upton,

INDEX

TRY NO. 51

13 SEP 1977

Old Colony House, Poj South King Street,

1:

GISTRY Action Taken

Manchester M2 6DU

8th September, 1977

Professor H.A.F. Turner,

·

My letter 7th refers and we shall be grateful for your comments on 2 points:-

1. Has Professor Turner's remuneration in this matter been paid by

F.C.O. or by the Ministry of Overseas Development?

2. H.M.Inspector of Taxes, Cambridge 1. refers us to

Income Tax and Corporation Tax Act 1970 Section 184 (3) (a) which reads as follows:-

For the purposes of Cases I and II of Schedule E the following duties shall be treated

in the United Kingdom, namely

as performed

(a) the duties of any office or employment under

the Crown which is of a public nature and the emoluments of which are payable out of the public

revenue of the United Kingdom or of Northern Ireland, and..'

On the face of it this has the following result:-

Although the duties were in fact performed whdly abroad, as we understand the position they "shall be treated as performed in the U.K."

You must have had experience of many cases on this basis and we should be very grateful for your help and advice.

M. Upton Esq.,

Foreign & Commonwealth Office, London SW1.

Yours sincerely,

ебала

hologe

201

10

(206)