The term 'place of business' is not defined in the NIC legislation, but a similar term appears in the Companies Acts in the context of identifying to what extent, if any, a foreign company is subject to UK company law. In Re Oriel Ltd1, Lord Oliver held the phrase to mean 'some more or less permanent location, not necessarily owned or even leased by the company, but at least associated with the company and from which habitually or with some degree of regularity business is conducted.'
HMRC provide guidance2 on determining whether an employer has a place of business in the UK.
Occupation of premises
HMRC regard an employer as having a 'place of business' in the UK if he has a fixed address, or occupies premises (or is present therein) with the consent of the lawful owner or tenant; and 'an activity takes place which need not necessarily be remunerative in itself, but is in furtherance of the purposes of the business. The business does not need to be of a trading
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