The Determination of UK Corporate Residence: Laerstate BV

Journal
Author
Hughes, D.
Country
United Kingdom
Published Date
Issue
European Taxation 2010 (Volume 50), No. 2/3
FormatPDF
EUR
45
| USD
50 (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.