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Emigrating to Avoid Tax Final round for Gaines Cooper 23/08/2010 Gaines Cooper has received permission to appeal to the Supreme Court. This article looks at the history of the Gaines Cooper decisions and consider the likely issues in the latest (and possibly final) instalment of the Gaines Cooper saga . . . keep reading UK corporation tax planning after you've left the UK 16/08/2010 If you trade via a UK company, the general rule is that it would be subject to UK corporation tax even if the controlling directors or shareholders were non UK resident. However as a non resident individual you may be looking at options to reduce the UK corporation tax charge. In this article we look at the UK tax planning options . . . keep reading Review of HMRC draft guidance on company non residence 09/08/2010 One of the key issues in using an offshore company is ensuring it is classed as non UK resident for tax purposes. This will be determined by where the central management and control of the business is carried out. Establishing where the management and control is carried out can be difficult to ascertain. HMRC have recently published some draft guidance on when they will and won't argue an offshore company is UK resident. In this article we provide a brief overview of the impact of this guidance. . . . keep reading 2010 Non-residence checklist 21/07/2010 If you're planning on leaving the UK and establishing non-residence it's essential that you take account of the tax implications and numerous tax planning opportunities available to you. In this checklist we run through around 25 key points that you should be considering . . . keep reading Latest case on non residence (June 2010) and form P86 14/07/2010 The latest case on non residence came before the First Tier Tribunal in June 2010. It concerned an individual working abroad and whether they were UK resident or not. Although it doesn't add much to the law relating to non residence, it's nevertheless well worth considering . . . keep reading Selling loan notes free of CGT after you're non resident 07/07/2010 When they sell shares in their companies many business owners receive shares or loan notes in the acquiring company.One of the attractions of this route is a CGT deferral. In this article we look at how a recent case has impacted on anyone planning on becoming non resident and selling loan notes free of CGT on deferred gains. . . . keep reading Completing the 2010 non residence pages when leaving the UK 14/06/2010 If you've left the UK during tax year 2009/2010 (ie between 6 April 2009 and 5 April 2010) you will need to complete the residence pages of the tax return. In this article we look at how these pages should be completed and exactly why they're asking for the information on the form . . . keep reading The scope of the remittance basis in Ireland and tax planning opportunities 31/05/2010 This article is the first in a series of articles produced by our Irish tax specialist, John Ward. He looks at how the non dom tax regime applies in Ireland, and how non doms can make full use of the remittance basis to avoid Irish tax on foreign income and capital gains . . . keep reading New Zealand as a tax haven in 2010 07/05/2010 Ever fancied emigrating to New Zealand? If you have, their transitional residence status offers some superb tax planning opportunities. In this article we look at the tax benefits of transitional residence in NZ and key points for you to bear in mind if you want to make the most of this attractive tax regime . . . keep reading New case on establishing non residence/non ordinary residence when leaving the UK 23/04/2010 After the recent cases on non residence and non ordinary residence (including the Gaines Cooper, Grace and Tucza cases) you would have hoped that there was some element of certainty as to the law relating to non residence. However a very recent decision of the tax tribunal has made it clear that this is certainly not the case. In this article we look at the latest position for anyone looking to establish non residence and argue there is a 'distinct break' in their activities . . . keep reading Attractive countries to reduce tax Many of our members are looking to move abroad to establish non UK residence and avoid UK taxes. Part and parcel of a low tax strategy is to avoid 'jumping out of the frying pan & into the fire' by establishing residence in a low or no tax jurisdiction. In this article we run through some of the countries that are attractive for any UK emigrants looking to reduce taxes. . . . keep reading Moving abroad to avoid the 50% rate of income tax 16/04/2010 As the top rate of income tax (officially known as the 'additional rate') has increased to 50% as from 6 April 2010, we're often asked "Can I move abroad to avoid this 50% tax rate?". In this article we assess how moving abroad can allow you to avoid the new 50% rate of income tax . . . keep reading What the 2010 Gaines Cooper judgement means for anyone looking to establish non residence. 24/02/2010 Since the judgement on 16 February there's been a lot of press coverage of its impact- but what has actually changed? In this article we look at the impact of the Court of Appeal decision and what it means for current or prospective non UK residents . . . keep reading Qualifying Recognised Overseas Pension Schemes (QROPS) and investments in UK property 08/02/2010 Following an HMRC amendment in October 2009, this article looks at the UK tax implications of a QROPS investing in UK residential property and why you need be careful as to the location of your QROPS investments. . . . keep reading Tax deduction for travelling expenses if working abroad 22/01/2010 Following a request from a site member we've looked at the tax rules relating to obtaining tax relief for travel expenses for you and your close family if you work abroad. This article looks at exactly when you will qualify for a tax deduction for your travelling costs . . . keep reading Top CGT free countries 20/01/2010 If you want to sell shares in your UK company or UK land and property free of capital gains tax, moving overseas and establishing non UK residence is one of the most effective tax planning options. In this list below we've looked at some of the top international destinations that don't levy CGT. . . . keep reading Establishing non residence when working abroad -- what if you return early? 19/10/2009 If you're leaving the UK to work overseas you would often look to establish non UK residence from the date of your departure to the date of your return under the special provisions outlined in HMRC6.One of the requirements is that the employment is full time and lasts at least a complete tax year. In this article we look at what happens if you return early . . . keep reading Emigrating from the UK to avoid Inheritance Tax 07/10/2009 Leaving the UK to avoid inheritance tax needs to be looked at completely separately from leaving the UK to avoid income tax or capital gains tax. Following requests from members we've looked in this article at how you would look to emigrate from the UK to avoid inheritance tax . . . keep reading Changes to the personal allowance for non residents from April 2010 10/06/2009 The UK personal allowance (currently £6,475 for most people) exempts a specific amount of income from the charge to income tax. Non UK residents are still charged to UK tax on UK income and therefore being entitled to claim the UK personal allowance can be very beneficial. There were a number of changes to the ability of non residents to claim the personal allowance which were announced in the 2009 Budget. This article looks in detail at the effect of the changes . . . keep reading Non residence after the new guidance in HMRC 6 The Revenue has published new guidance for anyone considering establishing non UK residence, in HMRC 6. The previous guidance (which was in IR20) has been withdrawn. In this article we look at the changes in the new and old guidance for anyone looking to move abroad and establish non UK residence . . . keep reading Traders moving overseas and NIC 15/05/2009 We were asked about this in a post on our forum so we've researched the position in detail. This article looks at the class 2 and class 4 NIC position for anyone self employed moving overseas . . . keep reading Directors, UK tax & double tax treaties 25/03/2009 Directors moving abroad should ensure that they carefully consider their tax status. The terms of double tax treaties in particular can have a big impact on how directors are taxed. This article looks at how double tax treaties impact on directors based overseas . . . keep reading Establishing non residence for tax purposes by going abroad as an employee of your own company 04/03/2009 If you want to leave the UK during a tax year and establish non residence from the date of departure one of the best ways is to leave the UK under a full time contract of employment. This article looks at whether you can 'post' yourself overseas as an employee of your own UK company . . . keep reading UK Tax planning for e-book (and other copyright) royalties with double tax treaties 20/02/2009 Writing and publishing e-books has become a big business. Many people are writing e-books and some are generating significant revenue. This article looks at UK tax planning for e-book royalties including how double tax treaties can apply and how UK withholding tax can be avoided. . . . keep reading Establishing non residence by going overseas for a settled purpose or for a full time employment 09/02/2009 The Revenue will class you as non resident for tax purposes from the date you leave the UK if you can show that your departure is a permanent departure, for a Settled purpose or under a full time contract of employment. This article looks in more detail at when and how to establish non residence if you go overseas for a settled purpose or under a contract of employment. . . . keep reading Income tax on UK dividends for non residents and the impact of double tax treaties 28/01/2009 Many individuals who leave the UK and establish non UK residence continue to receive UK dividends. Whilst non residents are exempt from UK income tax on overseas income, this does not apply to UK income. This article looks at UK income tax on UK dividends received by non UK residents. It considers both the domestic UK tax position as well as the impact and terms of double tax treaties . . . keep reading Tax Planning with QROPS in 2009 09/01/2009 Qualifying Recognised Overseas Pension Schemes (QROPS) offer numerous tax and non tax benefits to anyone looking to take their pension overseas. This article looks at the benefits and rules behind QROPS as well as the changes in 2008 and the qualifying jurisdictions to outline the opportunities still available. . . . keep reading Interview with a tax exile Following on from a post in our forum one of our members contacted us about his experience in leaving the UK for tax purposes. This article is a transcript of the key points made during our online interview with him. . . . keep reading Selling UK business assets as a non UK resident free of UK capital gains tax 21/11/2008 It's well known that anyone moving abroad and becoming non UK resident can avoid UK capital gains tax ('CGT') providing they remain abroad for at least five complete tax years. However this doesn't apply where UK assets are used for the purposes of a UK trade. This article looks at how this applies, what type of business assets could be caught and when/how to avoid the rule . . . keep reading How bonus payments are taxed after you become non UK resident 12/11/2008 There's been a lot of changes to the tax treatment of bonus payments over the past year or so. In this article we summarise the current tax position and consider the impact of the revised HMRC view on bonus payments as well as the subsequent changes to this including the impact of treaty residence . . . keep reading More

Non UK Residence and Emigration Articles