www.proskauertaxtalks.com/2020/04/covid-19-hmrc-announces-its-approach-to-company-residence/
www.daypitney.com/insights/publications/2020/04/08-covid19-may-impact-state-statutory-residency
www.gov.uk/hmrc-internal-manuals/international-manual/intm120185
www.gov.uk/hmrc-internal-manuals/international-manual/intm261010