The Resource Wood and another v Holden (Inspector of Taxes) : [2006] EWCA Civ 26

Wood and another v Holden (Inspector of Taxes) : [2006] EWCA Civ 26

Label
Wood and another v Holden (Inspector of Taxes) : [2006] EWCA Civ 26
Title
Wood and another v Holden (Inspector of Taxes) : [2006] EWCA Civ 26
Subject
Language
eng
Summary
Judgment by the Court of Appeal dated 26 January 2006. The case deals with the question whether a company named Eulalia was resident in the UK or in the Netherlands. The Court unanimously upheld the Judgment of Park J, which has become the leading modern case on the test of central management and control for the residence of companies incorporated outside the UK
Citation source
In: International tax law reports. - London. - Vol. 8 (2006),
Language note
English
http://library.link/vocab/subjectName
  • case law
  • residence
  • group of companies
  • central management and control
Label
Wood and another v Holden (Inspector of Taxes) : [2006] EWCA Civ 26
Instantiates
Publication
Label
Wood and another v Holden (Inspector of Taxes) : [2006] EWCA Civ 26
Publication

Library Locations

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