The cases of Laerstate BV v HM Revenue & Customs and Wood v Holden (2006) serve as a useful reminder of all the things one must and must not do in order to ensure that a company doesn't become resident in the UK by reason of its management and control.
We present the facts of the cases and advise on how not to fall into the same trap.
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This publication is a general summary of the law. It should not replace legal advice tailored to your specific circumstances.
© Farrer & Co LLP, April 2016