The following Corporation Tax guidance note by Tolley in association with Robert Langston of Saffery Champness provides comprehensive and up to date tax information covering:
Migration describes the situation when a company changes its tax residence. A company which is not incorporated in the UK may become resident for tax purposes in the UK if it is centrally managed and controlled in the UK.
See the Residence of companies guidance note.
In many cases, this may happen accidentally, but a well-advised company will avoid this by taking appropriate action to ensure that central management and control is kept outside the UK.
However, in some cases, there may be tax benefits of a company becoming resident in the UK, for example:
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