Corporate Residence explains the rules that determine whether a company is a UK resident for tax purposes. The primary focus is on examining the case law test of central management and control, which is used to establish the tax residence of foreign incorporated companies. Due consideration is also given to the treaty tiebreaker concept of 'place of effective management' in the resolution of dual residence cases. This unique book provides a detailed analysis of the spectrum of case law concerning corporate residence, from the early cases of Attorney-General v. Alexander, Calcutta Jute, and De...

JonBenet Ramsey was six years old when she was murdered on Christmas night, 1996 in her home in Boulder, Colorado. Her killer has never been brought to justice, because the police, prosecutors, lawyers, and her own family were too focused on their own careers, public images, political agendas, and social status. Experts sold out, lawyers used every dirty trick available, and police were hamstrung by political maneuvering and restrictions placed on them largely without public consent. She was An Angel Betrayed. The murder of JonBenet Ramsey was a tragedy for her and her loved ones. The...