For those who are working under the assumption that UK corporation tax can be avoided by simply registering a company abroad, it's time to think again. 

    In this video Technical Connection joint managing director Tony Wickenden explains the different tests that are applied to establish whether a company is UK resident for tax purposes. 

    He explains terms such as 'central management and control', and how a company's 'permanent establishment' and 'economic activity' are determined under UK tax law. 

    Tony also explains how these rules interact with two key measures to tackle large corporate companies shifting profits around the world to minimise tax - the diverted profits tax, and the consultation on the digital services tax. 

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