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Legal testUK · IE · UAEReviewed October 2026
The long-standing test that treats a company as tax resident where its real top-level decisions are actually made, rather than where it is registered. A founder who relocates but keeps controlling the company from the old country may not have moved its residence at all.
It is the UK common-law residence test, established in cases such as De Beers (1906), and turns on where the highest level of control is genuinely exercised.
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
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