Skip to content

Ask the Tutor ACCA TX-UK

determining residency of a comapany-CT

Former userFormer user6y ago

[Content removed at user request]

TTTax Tutor6y ago#1
Sorry but you are not correct as it does not "go without saying". A non UK resident company is one that is both incorporated overseas and "centrally managed and controlled overseas" (this refers to management and control by the directors of the company NOT the shareholders /owners of the company.
Sign into reply to this topic.