www.macfarlanes.com/what-we-think/in-depth/2021/corporate-residence-the-court-of-appeal-decision-in-development-securities/
www.rpc.co.uk/perspectives/tax-take/corporate-tax-update-january-2021/#page=1
www.burges-salmon.com/news-and-insight/legal-updates/tax/recent-court-of-appeal-judgment-is-a-reminder-of-the-importance-of-company-residence/
www.rpc.co.uk/perspectives/tax-take/development-securities-court-of-appeal-considers-company-tax-residence/#page=1
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