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.

• From: HM Courts & Tribunals Service and Upper Tribunal (Tax and Chancery Chamber)
• Published: 5 June 2019

• Category: Tax
• Release date: 5 June 2019

Read the full decision in Development Securities PLC and Others v The Commissioners for HM Revenue and Customs: [2019] UKUT 0169 (TCC) .

CORPORATION TAX – whether certain companies were resident outside the United Kingdom – residence outside the United Kingdom essential for tax planning – the test for “residence”.

Published 5 June 2019