Rebecca Murray argues that Wood v Holden was wrongly decided
Rebecca Murray argues that Wood v Holden was wrongly decided
The purpose of this article is to suggest that Wood v Holden the recent Court of Appeal case on company residence is wrongly decided. Practitioners should therefore not regard the facts of Wood v Holden as indicating the degree of 'influence' which may be exerted over a company from the UK without causing it to be UK-resident.
Law
There is a long-established common law rule in the UK that a company is resident in the UK if the central management and control of its business is exercised in...
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Rebecca Murray argues that Wood v Holden was wrongly decided
Rebecca Murray argues that Wood v Holden was wrongly decided
The purpose of this article is to suggest that Wood v Holden the recent Court of Appeal case on company residence is wrongly decided. Practitioners should therefore not regard the facts of Wood v Holden as indicating the degree of 'influence' which may be exerted over a company from the UK without causing it to be UK-resident.
Law
There is a long-established common law rule in the UK that a company is resident in the UK if the central management and control of its business is exercised in...
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:
