TY - BOOK AU - Sumption,Anthony TI - Taxation of Overseas Income and Gains SN - 0406538719 : AV - KD5479 .S9 1975 U1 - 343.41'052 PY - 1975/// CY - London PB - Butterworths KW - Income tax N1 - Includes index N2 - The book does not seek to be a tax avoider's manual, but it is a lawyer's duty to expound the law as parliament and the judges have it, and not to set up a censor of his client's business ethics, much less to conceal from him unseemly facts of life ER -