Overview

This new edition identifies the features of the UK company and the UK corporation tax regime that are advantageous to international business. This is an important topic at a time when significant numbers of investors are transferring assets from offshore companies to companies registered in mid shore jurisdictions such as the UK, in response to a tide of penal legislation being targeted at the world's offshore financial centres. The fifth edition includes the following: * UK corporation tax and company residence including analysis of the 2017 case of Development Securities * The OECD BEPS project and its Multi-lateral Instrument, and the practical implications of these developments for UK companies and international business * The new opportunities created by the UK's 2017 legislative reforms to the substantial shareholder exemption * Updated case studies throughout the book on uses of UK companies for international business * Review of the main UK anti-avoidance legislation pertaining to UK companies * Assessment of the UK company's new beneficial owners register, and the impact of offshore companies and trusts on this transparency regime

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9781784734084

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