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:
Jurisdiction:
England and Wales
Corporation Tax
Updated: 04 October 2022; Ref: scu.409024