Corporate Investments/Taxation

Sterling notes

Options for extracting company profit

Owners may consider ways of extracting profits from their company. Reasons for this action can range from preparing to wind-up or close the company to just extracting money for personal use in an efficient way
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Offshore companies holding UK Property

With the re-introduction of the finance bill 2017 , we look at the tax treatment of a non UK-domicile individual holding a UK property a through an offshore company.
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Annual Tax on Enveloped Dwellings (ATED) – An overview

This article provides an overview of ATED. ATED was introduced in the Finance Act 2013 as part of a package of measures to make it less attractive for high value property to be held indirectly through companies.

Offshore Bonds: ‘smaller companies’

High level summary of FRSSE change coming into effect on 1 Jan 2016.
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UK company-owned investments

This article outlines how returns will be taxed for collectives, UK life assurance, offshore life assurance or an offshore capital redemption contract when purchased by a UK company after 1 April 2008.
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Taxation of company-owned collectives

This article briefly highlights how a UK collective that is an authorised investment fund will be taxed when owned by a corporate investor. This includes unwrapped investments on Old Mutual Wealth's Platform.
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Important date for corporate investors

Companies with monies to invest or investments already in place need to understand the impact of the changes to the Corporate Accounting Standards that are coming in to effect on 1 January 2016.
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Taxing Share Class Conversions

The Collective Investment Schemes (Tax Transparent Funds, Exchanges, Merges and Schemes of Reconstruction) Regulations 2013 still needs clarification regarding equalisation.

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