UK company residence

UK company residence guidance:

1 Company's tax residence 1.1 [Insert name of the company] (the Company) is resident in [insert name of the jurisdiction in which the company is intended to be tax...

Precedents

1 Authority of directors The business of the company shall be managed by the directors, who may exercise all such powers of the company as are not by the [insert the...

Precedents

Each jurisdiction applies its own domestic law test to determine when a company is treated as tax resident there. A company can be resident in more than one jurisdiction,...

Practice Note

A company is UK tax resident if it is: • incorporated in the UK (subject to exceptions), or • centrally managed and controlled in the UK provided it is not treated as...

Practice Note