Assume that the corporation tax rates for the financial year 2004 apply throughout.
(b) Explain the corporation tax (CT) and value added tax (VAT) issues that Irroy should be aware of, if she
proceeds with her proposal for the Irish subsidiary, Green Limited. Your answer should clearly identify those
factors which will determine whether or not Green Limited is considered UK resident or Irish resident and
the tax implications of each alternative situation.
You need not repeat points that are common to each situation. (16 marks)
正确答案：(b) There are several matters that Irroy will need to be aware of in relation to value added tax and corporation tax. These are setout below.Residence of subsidiaryIrroy will want to ensure that the subsidiary is treated as being resident in the Republic
