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Will a virtual server give rise to a taxable presence in the UK? Christopher Eames contributes to Tax Journal

Posted on 21 June 2024

Associate (Barrister) Christopher Eames has contributed an article to the 31 May print edition of Tax Journal on whether a virtual server will give rise to a taxable presence in the UK.

In the article, Chris discusses the hypothetical scenario of a client running a successful crypto-trading business who would like to cease UK tax residence in order to avoid UK income tax on the profits of the trade, and use a virtual server in London to ensure he is physically proximate to the crypto exchange. He discusses the risks involved and answers the question 'Could this virtual server give him a taxable presence in the UK?'

Read the article here.

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