30 October 2009

E&Y - Company residence update : Laerstate

HMRC's recent success in the Laerstate BV case has received a lot of publicity, particularly since, in recent years, it has enjoyed limited success in company residence cases. However, here HMRC successfully argued that a Netherlands incorporated company was UK resident, despite Board meetings having been held, and various resolutions and other documentation also having apparently been signed, outside the UK.

Read the update

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