Andrew Watters and Jonathan Levy of LevyWatters consider how one can identify the abode of central management and control following the Court of Appeal's judgment in Wood v Holden
Andrew Watters and Jonathan Levy of LevyWatters consider how one can identify the abode of central management and control following the Court of Appeal's judgment in Wood v Holden
The Court of Appeal has recently given its decision on company residence in the case of Wood v Holden[2006] EWCA Civ 26 (Wood). In HMRC's well publicised attack on avoidance offshore structures are a regular target with the argument that a company registered offshore should be treated as UK-resident for tax...
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Andrew Watters and Jonathan Levy of LevyWatters consider how one can identify the abode of central management and control following the Court of Appeal's judgment in Wood v Holden
Andrew Watters and Jonathan Levy of LevyWatters consider how one can identify the abode of central management and control following the Court of Appeal's judgment in Wood v Holden
The Court of Appeal has recently given its decision on company residence in the case of Wood v Holden[2006] EWCA Civ 26 (Wood). In HMRC's well publicised attack on avoidance offshore structures are a regular target with the argument that a company registered offshore should be treated as UK-resident for tax...
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:
