The Resource Location location location

Location location location

Label
Location location location
Title
Location location location
Creator
Subject
Language
eng
Summary
The author examines the recent case of Development Securities v HMRC and considers what the decision means for corporate residence issues. Development Securities (No 9) Ltd and others v HMRC [2017] UKFTT 565 (14 July 2017), involved the determination of the corporate residence position of three Jersey incorporated companies. The First-tier Tribunal set out a very detailed review of the facts and the key matters affecting central management and control
Citation source
In: Tax adviser. - Sutton. - (December 2017) ; p. 21-23
http://library.link/vocab/creatorName
Hughes, D
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • residence
  • central management and control
  • director
  • case law
Label
Location location location
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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