The following reproduces the guidance on the law and the consequences of the law which was originally published in the International Tax Handbook which was withdrawn in October 2008. This guidance is still relevant if considering the central management and control test insofar as it describes the development of the UK rules and summarises relevant case law.

Please note that this material may refer to other chapters in the International Tax Handbook which have been removed.

COMPANY RESIDENCE: THE LAW -

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