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Branches And Places Of Business

Continuing our series on legal concepts aimed at those working in tax, Malcolm Hurley, Tite & Lewis, discusses branches and places of business

 
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...

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