The Determination of UK Corporate Residence: Laerstate BV

Journal
Hughes, D.
United Kingdom
European Taxation 2010 (Volume 50), No. 2/3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this note, the author examines the recent decision by the first-tier Tribunal in Laerstate BV concerning the determination of UK corporate residence.