Holding UK property via offshore company

There are significant disadvantages to holding your UK main residence via an offshore company if you are a UK resident shareholder. If you owned the property personally any gain would be exempt due to principal private residence ('PPR') relief. However the company would not qualify for such a relief. Whilst the company itself would be exempt from tax on any gain on the UK property, there are anti avoidance rules to attribute the gain to you if you're a UK resident shareholder (even if you're non UK domiciled) There is also the issue of whether you are receiving a benefit in kind from the company. The use of accomodation provided by the company without any consideration (eg rental) paid by you can be treated as a taxable benefit in kind on you.