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Farrer & Co | Company Residence and Management and Control: How to Navigate the Pitfalls

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.

Please click here to read the article in full.

If you require further information on anything covered in this briefing please contact Robert Field (; +44(0)20 3375 7574 or your usual contact at the firm on 020 3375 7000.

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

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