Tax and leaving the UK

If you're planning on leaving the UK, you should bear in mind in mind (as well asthe 101 other things) the tax implications of your departure. For some it well be very straightforward, but if you own a UK business, carry out a UK trade, own a UK company or plan to sell assets free of Capital Gains tax your position can be much more complex. We've put together a handy checklist here: Tax Checklist for leaving the UK which covers some of the tax considerations that you should bear in mind. Some of these (eg the EIS clawback) will have a limited application but where they do apply can prove to be very costly!