One of the issues which we regularly receive questions from members about is the implications for the tax residence of a company when they have to dial in to a board meeting and how this should be recorded. This has been exacerbated in the light of the travel restrictions associated with COVID-19.
Macfarlanes LLP have produced a very helpful article on this issue, which they have kindly allowed us to share with our members.
Key points include:
The full analysis can be found at: www.macfarlanes.com/what-we-think/in-depth/2020/corporate-residence-in-light-of-covid-19/
Our thanks to Macfarlanes LLP for allowing us to share this document.