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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


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