Question $1$

West World Ltd $($WWT$)$ is a United Kingdom company incorporated in United Kingdom, has operations in several Europe and Asian countries. The company makes up its accounts to $30$ Sept. The company's board of directors meet every June annually in head quarter in United Kingdom to take the important decisions such as determining the company's future strategy, operations and directions it will take. However, in June $2023$ such meeting was however held in Cyberjaya, Malaysia.

Required:

Determine the company's resident status for the year of assessment $2022$ and $2023,$ explaining the reason for your answer and quoting the relevant laws.