A single transaction carried out as an agent for a non-resident company can be the ‘carrying on’ of a regular agency, though acting independently, and instructing lawyers and agents to sell land.
Citations:
Times 21-Nov-1995, Ind Summary 04-Dec-1995
Statutes:
Taxes Management Act 1970 78(1), 82(1)
Jurisdiction:
England and Wales
Corporation Tax, Taxes Management
Updated: 10 April 2022; Ref: scu.90544
