James Kessler QC and Sarah Squires hosted an afternoon webinar where they discussed Corporate residence and hybrid entities on the 28th of April 2021.
This live webinar was approximately 1 hour 30 minutes and will be supported by presentation slides with an opportunity to ask questions using either Zoom’s Q&A or “Raised Hand”.
Webinar timetable
- 16:00 – 16.30 – Sarah Squires:
- The Development Securities case: corporate residence revisited
- After Wood v Holden, the principles that apply in determining corporate residence seemed pretty clear-cut. But then came Development Securities. It may be, as the FTT said, an “unusual case”, but that does not mean it does not have wider implications. Sarah Squires looks at the decision, and what it tells us about corporate residence.
- 16:30 – 17.00 – James Kessler QC:
- Hybrid Entities
- Hybrid entities are those treated as transparent in one state and opaque in another. Examples are everywhere: Partnerships, LLPs, LLCs, settlor-interested trusts. In 2008 the law was described as of “incredible complexity”. Of course it has become much more complex since then. James Kessler QC will seek a way through.
- 17:00 – 17:30 – Q & A
This webinar was hosted by Zoom. Please visit the Zoom website for their Terms & Conditions.
Seminar notes
To request notes for this seminar, please contact The Clerks.