253
Bullock v. Unit Construction Co Ltd. (1959) 38 TC 712.
254
Robert Couzin. Corporate residence and international taxation. IBFD, 2002. P. 87.
255
Swedish Central Railway Company Limited v. Thompson (Inspector of Taxes) (1923–1925) 9 TC 342.
256
Todd (Inspector of Taxes) v. Egyptian Delta Land and Investment company (1926–1928) 14 TC 119.
257
New Zealand Shipping Co Ltd v Thew (1922) 8 TC 208 (HL).
258
Egyptian Hotels Ltd. v. Mitchell (Surveyor of Taxes) (1914–1916) 6 TC 542.
259
Wood and Another v. Holden (2006) EWCA Civ 26. URL: www.bailii.org/ew/cases/EWCA/Civ/2006/26.html.
260
Wood and Another v. Holden (2006) EWCA Civ 26.
261
Re Little Olympian Each Ways Ltd. (1995) 1 WLR 560; Untelrab Ltd v. McGregor (Inspector of Taxes) (1996) STC (SCD).
262
Untelrab Ltd v. McGregor (Inspector of Taxes) (1996) STC (SCD).
263
Laerstate BV v. Revenue and Customs Commissioners (2009) UKFTT 209 TC.
264
Collett Matthew. Developing a New Test for Fiscal Residence for Companies. // University of New South Wales Law Journal. 2003. Vol. 26(3). P. 622. Footnotes 18–22. URL: www.austlii.edu.au/au/journals/UNSWLJ/2003/42.html#Heading7.
