Sellers at Tesco are third party sellers we have invited to sell on Tesco direct. These are companies we’ve selected to provide you with a wider range of products to choose from in one place. They are a mixture of well-known high street retailers and specialist retailers who operate online. Plus, you earn Clubcard points on all seller orders.
Seller deliveries & returns
Delivery times and costs vary by seller - further details are shown on the product pages and at checkout.
If Click & Collect is available from a seller, it will also show on the product page and at checkout.
The delivery and return of seller items is managed by each seller. For further details, or if you have a question about the delivery or return of a seller product, please use the Seller directory to find the seller’s ‘help’ page.
Corporate Residence is about the UK's approach to determining the residence status of corporations and thus their exposure to UK tax. If companies are not managed and controlled in the correct way they could unintentionally become UK resident and so be rendered subject to UK taxes. The question of where a company is actually resident has become increasingly significant, with the international nature of so many business transactions today, including e-commerce transactions. Contents: 1. Corporate Residence; 2. The Importance of UK Residence Status; 3. The Statutory Rules; 4. Central Management and Control - the case law test; 5. Recent Case law: Wood v Holden, Datacom and Laerstate; 6. Corporate residence and tax treaties; 7. Treaty tiebreaker provisions; 8. Directors' meetings; 9. Communication between the UK and overseas; 10. The application of the case law test to subsidiaries; 11. The Memorandum and Articles of Association; 12. HMRC practice; 13. Avoiding a Residence Enquiry; 14. HMRC's Enquiry into Residence - Practical Case Studies.