Continuing our series on legal concepts aimed at those working in tax Malcolm Hurley Tite & Lewis discusses branches and places of business
An overseas company proposing to commence business operations in Great Britain may be required to register such operations with the Registrar of Companies as either a place of business or a branch of the overseas company depending on the degree of permanency and level of operations carried on here.
The procedure for registering a branch or a place of business is set out in the Companies Act 1985 (CA 1985) ss 690A and 691 respectively. However CA 1985 is not clear about what constitutes a branch or a place of business. Nor does it offer any guidance as to when it...
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Continuing our series on legal concepts aimed at those working in tax Malcolm Hurley Tite & Lewis discusses branches and places of business
An overseas company proposing to commence business operations in Great Britain may be required to register such operations with the Registrar of Companies as either a place of business or a branch of the overseas company depending on the degree of permanency and level of operations carried on here.
The procedure for registering a branch or a place of business is set out in the Companies Act 1985 (CA 1985) ss 690A and 691 respectively. However CA 1985 is not clear about what constitutes a branch or a place of business. Nor does it offer any guidance as to when it...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
