HM Revenue and Customs Tribunal Win Highlights Residency Issues

October 29, 2009
HMRC’s recent success in the case of Laerstate BV v Revenue & Customs is a significant reminder to taxpayers of the care that must be taken in the area of company residence. This update examines the Laerstate case, which demonstrates that central management and control is a matter of fact—and that it is not sufficient to take simple administrative steps to demonstrate non-UK residence.