Information on offshore tax, emigration, overseas property and capital gains tax
Home | 2008 Tax Changes | Capital Gains Tax | UK Tax Blog | Non UK Domicile Status | Member benefits | Search | Member Area
Offshore Tax and International wealth protection
Offshore tax planning articles
Emigration and Becoming non UK resident
Offshore, overseas property and capital gains tax
Articles on offshore tax, income tax and capital gains tax for non UK domiciliaries
Offshore tax havens for income tax, capital gains tax and inheritance tax
Capital Gains Tax and CGT
Corporation Tax
Using double tax treaties to avoid capital gains tax, income tax and corporation tax
Income Tax
Offshore and capital gains tax checklist
Tax Question and Answer Archive Directory
Tax Books on Offshore Tax, Capital Gains Tax, Property Tax, Business Tax and Family Tax
 Property Investment
 Completing Tax Forms
 £30,000 remittance tax
 2008 Tax Changes
 Asset protection
 Entrepreneurs Relief
 Free Tax Advice
 Non UK Resident Status
 Offshore Companies
 Online Tax Questions
 Other tax planning
 Private Residence Relief
 Property Investing Books
 Selling Your Business
 Tax on Share Investments
 UK Tax Blog
 Working Overseas
 Old Articles
 Ask for an Article
 Fast Tax Guidance
Recent Tax Q&A's

To view more tax Q&A's visit the Archive Directory

• Tax free golden handshake on company sale?
• Holding property with a new partner and PPR relief
• Splitting title deeds and UK tax
• Tax Planning to Reduce Property Tax
• Will using an offshore broker help save tax?
• Free online tax advice
• Non doms & joint assets
• Offshore time deposits for non UK domiciliaries
• Shares of 'negligible value' and capital losses
• Life insurance wrapper for non-doms/arising basis
• CGT on stage payments
• Do you pay tax on an inheritance?
• Non UK residents and car insurance
• Tax treatment of termination payments in 2008
• Maximising lettings relief by timing the disposal
Search Tax Q&A Directory



Offshore Tax Books. Click here

Offshore Tax Toolkit

Capital Gains and Property Tax Toolkit







home | Non Resident and Offshore Tax Planni . . .
 





Non Resident and Offshore Tax Planning: Contents

Printer-Friendly Format

Non Resident & Offshore Tax Planning

Contents

1. Introduction

2. Residence, Ordinary Residence & Domicile

2.1 Why do Residence & Domicile Matter?
2.2 Becoming Non-Resident
2.3 The Importance of 'Ordinary Residence'
2.4 Residence in a Nutshell
2.5 Why 'Domicile' is So Important
2.6 Watch Out for this Inheritance Tax Trap

3. How to Become Non-Resident

3.1 What You Stand to Gain
3.2 Convincing the Taxman You Are Non-Resident
3.3 How to Avoid Timing Traps
3.4 How the Taxman Decides Residence Status

4. How to Avoid UK Income Tax

4.1 Introduction
4.2 Rental Income
4.3 Interest & Royalties
4.4 Dividends
4.5 Pension Income
4.6 Employment Income
4.7 UK National Insurance
4.8 Pension Planning
4.9 Out of the Frying Pan and into the Fire

5. How to Avoid UK Capital Gains Tax

5.1 Introduction
5.2 Countries with Generous CGT Rules
5.3 Exceptions to the Five Year Rule
5.4 Traps to Avoid in the Year you Depart
5.5 Out of the Frying Pan and into the Fire
5.6 Postponing Disposals and Avoiding CGT
5.7 Avoiding CGT on Business Assets
5.8 Sale of a Former Home
5.9 Favourable Tax Jurisdictions
5.10 Using Enterprise Investment Schemes
5.11 Offshore Investments for UK Residents

6. How to Avoid Inheritance Tax

6.1 Introduction
6.2 How to Lose Your UK Domicile
6.3 How to Establish an Overseas Domicile
6.4 Retaining Your Domicile of Origin

7. The Advantages of Being Non-Domiciled

7.1 Non-UK Domiciliaries
7.2 Income Tax Planning
7.3 Using Split Contracts to Reduce Income Tax
7.4 Capital Gains Tax Planning
7.5 Making the Most of the Remittance Rules
7.6 Paying Less Tax on Investment Income
7.7 Incorporating Your Business to Avoid Capital Gains Tax
7.8 Buying Property Overseas

8. Working Overseas: A Powerful Tax Shelter

8.1 Introduction
8.2 Tax-Deductible Expenses
8.3 Tax-Free Termination Payments
8.4 Protecting Your Property Investments from the Taxman

9. Making Use of Double Tax Relief

9.1 Introduction
9.2 Credit Relief
9.3 Expense Relief
9.4 Underlying Tax

10. Tax Benefits of Offshore Trusts

10.1 Introduction
10.2 How Offshore Trusts Are Taxed
10.3 Capital Gains Tax Consequences
10.4 Inheritance Tax Consequences
10.5 Dangers for UK Domiciliaries
10.6 When an Offshore Trust Can Save You Tax
10.7 UK Resident but NOT UK Domiciled
10.8 Where Do You Set Up a Trust & How Much Does it Cost?
10.9 Using Trusts for Asset Protection
10.10 Keeping a Low Profile

11. Tax Benefits of Offshore Companies

11.1 Introduction
11.2 How the Taxman Spots Phony Offshore Management
11.3 Apportionment of Capital Gains
11.4 Benefits in Kind
11.5 Using a Non-resident Trust and Company
11.6 Using an Offshore Company & Trust: Non-UK Domiciliaries
11.7 Personal Service Companies
11.8 Transfer Pricing Rules
11.9 Types of Offshore Entity
11.10 Overseas Trading
11.11 UK Controlled Foreign Company (CFC) Rules

12. Investing in UK Property: A Case Study

12.1 Direct Ownership
12.2 Using a Trust to Own the Property
12.3 Using an Offshore Company
12.4 Conclusion

13. Becoming a Tax Nomad

14. Double Tax Treaties

14.1 How Double Tax Treaties Work
14.2 What a Typical DTT Looks Like
14.3 The UK-Isle of Man Double Tax Treaty
14.4 Using Double Tax Treaties to Save Tax
14.5 Treaty Relief
14.6 Considering a Move to Spain

15. Buying Property Abroad

15.1 Introduction
15.2 UK Resident/Ordinarily Resident and Domiciled
15.3 Non-Resident/Ordinarily Resident and Non-UK Domiciled
15.4 UK Resident/Ordinarily Resident and Non-UK Domiciled
15.5 Use of an Offshore Company/Trust
15.6 Using Mixed Residence Partnerships to Avoid CGT
15.7 What About Overseas Tax Implications?
15.8 Double Tax Relief (DTR)
15.9 Summary

Click here to order for only £24.95+P&P
Click here to order




·  Salary versus Dividends
·  Tax Planning For Couples
·  Tax Free Property Investments
·  Property Capital Gains Tax Calculator
·  Using a Property Company to Save Tax
·  How to Avoid Tax on your Stock Market profits
·  How to Avoid Inheritance Tax
·  How to Avoid Property Tax
·  Using a Company to Save Tax
·  The Worlds Best Tax Havens
·  Non Resident and Offshore Tax Planning
·  Offshore tax REPORT - Buying overseas property through a company after the 2007 Budget