UK & Offshore Tax Planning Blog
The changes to the tax efficient pensions regime made by the Finance Act 2011 included making reductions to both the Annual and Lifetime Allowances. Coupled with this, new provisions were introduced to limit the opportunity for using employer…
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. The tax treatment of foreign dividends for UK companies was substantial changed in the 2009 Finance Act. The…
This is an interesting opportunity. The effective rates of corporation tax from April 2012 are: 0 - 300,000 = 20% £300,000 - 1.5M = 26.25% £1.5M+ = 25% So if your business earned more than £300,000 you'd wouldn't be subject to the 20% rate of…