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.