UK Tax Blog

UK & Offshore Tax Planning Blog

Tax benefits of a UK holding company

UK holding companies have a number of benefits not least the fact that they don't appear on any OECD blacklists. One of the key benefits though is the treatment of dividends. Outgoing dividends are free of UK withholding tax. In terms of incoming…

Entrepreneurs Relief & Property Developers

The new Entrepreneurs Relief applies for the purposes of capital gains tax - not income tax. Therefore a property developer that was conducting a trade would not be able to argue that a disposal of a property would qualify for Entrepreneurs relief…

Should I reoccupy a property to reduce CGT

It's a common question. You own a property that used to be your main residence and which is now let. You're interested in reducing capital gains tax on the disposal. Before you sell, one option is to reoccupy the property as a main residence - but…

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