UK & Offshore Tax Planning Blog
The new anti avoidance provisions in the finance bill effectively apply the remittance basis to overseas assets held by an offshore company. Just to clarify that this only applies to overseas assets. What is the position with UK assets (eg property)…
It's often asked whether there are tax advantages to investing in AIM shares after the 2008 changes. There are but the main benefit (which was the potential for an effective 10% rate of CGT on disposal) no longer applies to most investors. Instead…
The legislation on Entrepreneurs relief applies specific provisions that apply to assets that are owned by a trust. In order for business assets owned by a trust to qualify for Entrepreneurs Relief there are a number of conditions to be satisfied. In…