Skip navigation |

Corporate residence: Timne to get real about residency

Category Technical Articles
AuthorTechnical Department
Article by Rupert Shiers, partner, and James Duncan, senior solicitor, tax disputes and investigations team, McGrigors LLP. This article appeared in the December 2009 issue of Tax Adviser. Does central management and control, and effective management, still live with the board? The authors consider a case that might well have changed everything: Laerstate BV v HMRC.

December 2009 by Rupert Shiers and James Duncan

Technical Team

 

We use cookies to ensure that we give you the best experience on our website. If you continue without changing your settings, we'll assume that you are happy to receive all cookies on the The Chartered Institute of Taxation website. To find out more about the cookies, see our privacy policy.