Moving a company overseas for tax purposes

If you're interested in moving your UK company overseas, one of our latest articles makes interesting reading. Will your UK company be charged to tax on a capital gain when you move overseas looks at the exit charge on UK companies that cease to be UK resident. The charge operates by deeming the company to have sold and reacquired all of its assets at market value. The gain is then charged to corporation tax in the company. This article looks in detail at how a UK company can cease to be UK resident and the tax implications (and exemptions from) the exit charge.