UK Companies: Tax Advantages for International Business

This new edition describes how UK companies and partnerships can be used to generate various kinds of investment and trading income in a tax efficient manner.

---

This new edition identifies the features of the UK company and the UK corporation tax regime that are advantageous to international business. This is an important topic at a time when significant numbers of investors are transferring assets from offshore companies to companies registered in "mid shore" jurisdictions such as the UK, in response to a tide of penal legislation being targeted at the world's offshore financial centres.

The fifth edition includes the following:
* UK corporation tax and company residence including analysis of the 2017 case of Development Securities
* The OECD BEPS project and its Multi-lateral Instrument, and the practical implications of these developments for UK companies and international business
* The new opportunities created by the UK's 2017 legislative reforms to the substantial shareholder exemption
* Updated case studies throughout the book on uses of UK companies for international business
* Review of the main UK anti-avoidance legislation pertaining to UK companies
* Assessment of the UK company's new "beneficial owners" register, and the impact of offshore companies and trusts on this transparency regime