Rebecca Murray argues that Wood v Holden was wrongly decided
The purpose of this article is to suggest that Wood v Holden the recent Court of Appeal case on company residence is wrongly decided. Practitioners should therefore not regard the facts of Wood v Holden as indicating the degree of 'influence' which may be exerted over a company from the UK without causing it to be UK-resident.
Law
There is a long-established common law rule in the UK that a company is resident in the UK if the central management and control of its business is exercised in the UK. In the case of a company with a board of...
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Rebecca Murray argues that Wood v Holden was wrongly decided
The purpose of this article is to suggest that Wood v Holden the recent Court of Appeal case on company residence is wrongly decided. Practitioners should therefore not regard the facts of Wood v Holden as indicating the degree of 'influence' which may be exerted over a company from the UK without causing it to be UK-resident.
Law
There is a long-established common law rule in the UK that a company is resident in the UK if the central management and control of its business is exercised in the UK. In the case of a company with a board of...
If you or your firm subscribes to Taxjournal.com, please click the login box below:
If you do not subscribe but are a registered user, please enter your details in the following boxes:
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