Laerstate Bv v Revenue and Customs: FTTTx 11 Aug 2009

CORPORATION TAX – company residence – whether Dutch company was UK resident – yes – whether place of effective management was in the UK for the UK-Netherlands double taxation agreement – yes

Citations:

[2009] UKFTT 209 (TC), [2009] STI 2669, [2009] SFTD 551

Links:

Bailii

Jurisdiction:

England and Wales

Corporation Tax

Updated: 04 October 2022; Ref: scu.409024