ACCA TX ^UK Syllabus E. Corporation Tax Liabilities - Residency of a company - Past Papers ^{2 / 2}

Which of the following companies will be treated as resident in the UK for corporation tax purposes?

(1) A Ltd, a company incorporated in the UK, with its central management and control exercised in the UK
(2) B Ltd, a company incorporated overseas, with its central management and control exercised in the UK
(3) C Ltd, a company incorporated in the UK, with its central management and control exercised overseas
(4) D Ltd, a company incorporated overseas, with its central management and control exercised overseas

A. 1 only
B. 1, 2, 3 and 4
C. 2 and 3 only
D. 1, 2 and 3 only