Development Securities PLC and Others v The Commissioners for HM Revenue and Customs: [2019] UKUT 0169 (TCC)
Upper Tribunal Tax and Chancery decision of Mr Justice Marcus Smith and Judge Brannan on 5 June 2019.
Read the full decision in .
CORPORATION TAX 鈥� whether certain companies were resident outside the United Kingdom 鈥� residence outside the United Kingdom essential for tax planning 鈥� the test for 鈥渞esidence鈥�.
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Published 5 June 2019