INTM120000 - Company Residence

Table of contents

INTM120010Company residence: why is company residence important?
INTM120020Company residence: what this guidance replaces
INTM120030Company residence: overview
INTM120040Company residence: the incorporation rule
INTM120050Company residence: the incorporation rule - commencement and transitional provisions
INTM120060Company residence: the case law rule - central management and control
INTM120070Company residence: 'Treaty Non-Resident' companies
INTM120080Company residence: certificates of UK residence for companies
INTM120090Company residence: residence under foreign law
INTM120100Company residence: non-UK incorporated companies - cessation of business or liquidation
INTM120110Company residence: when to question residence
INTM120120Company residence: how to review residence
INTM120130Company residence: when to make a submission to CT & VAT, International CT
INTM120140Company residence: Statement of Practice SP1/90
INTM120150Company residence: guidance originally published in the International Tax Handbook