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DEVELOPMENT-SECURITIES


The Court of Appeal rules against the taxpayer in a company tax residence dispute but the scope of the judgment is limited.

Jackie Wheaton (BDO) examines the case law in determining when a company is resident in the UK for tax purposes.
Your monthly review, by Mike Lane and Zoe Andrews (Slaughter and May).

Julian Feiner (Clifford Chance) discusses the taxpayers' resounding victory at the Upper Tribunal in the company residency case of Development Securities plc and others v HMRC

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