Practitioners Zone continued
- Article Dates:
- 2012
- All Months
Displaying Matches 1 thru 8 of 8 Found.
Following a request from a member, in this article we look in detail at the tax treatment of foreign dividends received by a UK company. We look at the tax treatment for both Small companies and Medium/Large companies...
Irrespective of your actual 'domicile' you can be treated as a deemed UK domiciliary which will result in your worldwide estate being subject to UK inheritance tax. In this article we look at how estate tax treaties can be used to prevent you being classed as a deemed domiciliary and how this can avoid UK inheritance tax....
If you're a non UK resident looking to carry out any business activities in the UK you should carefully consider whether there could be a charge to UK tax, and if so how this can be mitigated. In this article we look at the dangers of a UK permanent establishment, how this can be avoided and how a UK company or LLP could be used...
If you're non UK resident it makes sense to make the most of your non UK residence status. One of the main benefits of non UK residence is the capital gains tax exemption providing you're abroad for at least 5 complete tax years. This article looks at the options for crystallizing capital gains offshore free of UK tax, aside from actually selling assets whilst non resident...
Prior to 6 April 2012 many non doms subject to the £30,000 RBC will be retaining nominated income in a separate bank account overseas. As from 6 April 2012, this is not strictly necessary. In this article we look at what has changed...
The tax treatment of extracting cash from a company on a winding up has changed significantly from 1 March 2012. In this article we look at how the new rules operate and any tax planning opportunities available....
The UK personal allowance (currently £8,105 for most people) exempts a specific amount of income from the charge to income tax. If you're a UK or other EEA citizen you will be able to claim the personal allowance. If not you will need to look at the terms of a double tax treaty. In this article we look at in which countries you can still claim the personal allowance and the conditions that need to be satisfied...
Split (or dual) contracts are a popular tax planning strategy for non doms who carry out an overseas employment. HMRC has recently published some further guidance on how they treat certain cases. In this article we look at the impact of the latest guidance...
Displaying Matches 1 thru 8 of 8 Found