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Decision Number: |
TC 00162 |
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Appellant:
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Laerstate BV |
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Respondent:
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Her Majesty's Revenue & Customs |
Chairmen / Special
Commissioners: |
Dr John Avery Jones CBE
Roger BERNER
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Date Of Decision:
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11/08/2009 |
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Main Category:
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INCOME TAX/CORPORATION TAX |
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Main Subcategory:
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Other |
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Notes:
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CORPORATION TAX – company residence – whether Dutch company was UK resident – yes – whether place of effective management was in the UK for the UK-Netherlands double taxation agreement – yes |
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Decision(s) to Download:
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TC00162.doc 
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