86 Non-UK company avoiding a UK taxable presence
Finance Act 2015 (2015 c 11) | Legislation

Avoidance of a UK Taxable Presence

86  Non-UK company avoiding a UK taxable presence

(1)     This section applies in relation to a company (“the foreign company”) for an accounting period if—

(a)     the company is non-UK resident in that period,

(b)     it carries on a trade during that period (or part of it),

(c)     a person (“the avoided PE”), whether or not UK resident, is carrying on activity in the United Kingdom in that period in connection with supplies of services, goods or other property made by the foreign company in the course of that trade,

(d)     section 87 (exception for companies with limited UK-related sales or expenses) does not operate to prevent this section applying in relation to the foreign company for the accounting period,

(e)     it is reasonable to assume that any of the activity of the avoided PE or the foreign company (or both) is designed so as to ensure that the foreign company does not, as a result of the avoided PE's activity, carry on

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