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1) It is acknowledged that the determination of residence status for corporate bodies is often far from clear-cut and that considerable judgment is necessary in
1) It is acknowledged that the determination of residence status for corporate bodies is often far from clear-cut and that considerable judgment is necessary in applying the rules to practical situations. Corporate residence is a key tax risk management issue. (DAVID HUGHES, 2005). Critically discuss how the residence status of a corporate body is determined in the UK, citing laws and relevant decided court case(s) in the application of the principles.
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