In Laerstate BV v HMRC [2009] UKFTT 209 (TC), a Netherlands company's ex-director and 100% shareholder was found to be exerting control from the UK and the company was found to be UK resident.
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Case: Horton v Young [1971] 2 All ER 351 and [1971] 3 All ER 412 (CA)
A subcontracting bricklayer was allowed to claim travel between home and different building sites on the basis that it was wholly and exclusively incurred for the purposes of his trade.
- The court established that his home was the base of his self-employed operations: it was the administrative hub.
- He was engaged in an itinerant trade in that he had no fixed work place or places and moved around from different building site to site.
- The area in which he worked surrounded his house.
- He kept the tools of his trade at home.
- He carried out the financial management of the business from home.
See Travel: self employed for a list of trades and professions and commentary on the travel rules.