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Thank you for the thoughts and linking in the legislation. It seems clear to me regarding Condition D, but less clear regarding Condition C:
It does not specify "carries on in the UK" but is that implicit?
Is there any other reference or case that might help confirm this point?
Update: I...
My wife (Dutch) and I (British) are directors and 50% shareholders of a UK limited (service) company with a few hundred set aside having adopted the practice of low salary and dividends up to higher rate. We have a partially paid off mortgage on a UK house.
Up until recently I had intended to...