Development Securities Plc and Others v Revenue and Customs: UTTC 5 Jun 2019

Corporation Tax – whether certain companies were resident outside the United Kingdom – residence outside the United Kingdom essential for tax planning – the test for ‘residence’

Citations:

[2019] UKUT 169 (TCC)

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 13 July 2022; Ref: scu.639522