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Legislation
Corporation Tax Act 2009

Chapter 3 Company residence

  • Section 13 Overview of Chapter
  • Section 14 Companies incorporated in the United Kingdom
  • Section 15 Continuation of residence established under common law
  • Section 16 SEs which transfer registered office to the United Kingdom
  • Section 17 SCEs which transfer registered office to the United Kingdom
  • Section 18 Companies treated as non-UK resident under double taxation arrangements
  1. Chapter 3 · Company residence
  2. Companies incorporated in the United Kingdom

Section 14 | Companies incorporated in the United Kingdom

From legislation.gov.uk

(1)A company which is incorporated in the United Kingdom is UK resident for the purposes of the Corporation Tax Acts.

(2)Accordingly, even if a different place of residence is given by a rule of law, the company is not resident in that place for the purposes of the Corporation Tax Acts.

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