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16 July 2013
Issue: 4411 / Categories: Forum & Feedback , Residence & domicile

The sole shareholder and director of a UK incorporated company lives in France and organises student trips to the UK. About 10 weeks’ worth of work is carried out in the UK each year from a rented office in this country

I act on behalf of a UK incorporated company where the sole shareholder and director lives in France. From there he organises sporting and English language courses in the UK mainly for French students.

The company rents a small office in the UK where all of the administrative activities are undertaken when the director and his French staff are in this country which is only for about 10 weeks each year.

The company charges a fee to the students depending on their length of stay (which is normally one or two weeks) and the area of the UK where they will be. The director sources schools and accommodation in this country and pays teachers (some are French) and host families to look after the students.

Various trips to museums and tourist attractions are organised for the students and these are all included within the fee. There are also...

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