This text offers guidance to professionals advising UK and foreign investors considering the use of an offshore investment structure to acquire UK property interests or as a tax shelter. The book covers: all the relevant tax legislation: company and commercial law aspects; and anti-avoidance provisions available for investment. It also includes questions and answers, checklists, specimen tax-led structures and a summary of all key tax planning points.
This text offers guidance to professionals advising UK and foreign investors considering the use of an offshore investment structure to acquire UK property interests or as a tax shelter. The book covers: all the relevant tax legislation: company and commercial law aspects; and anti-avoidance provisions available for investment. It also includes questions and answers, checklists, specimen tax-led structures and a summary of all key tax planning points.
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ISBN-13
978-0-7520-0139-5 (9780752001395)
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Schweitzer Klassifikation
Income tax and corporation tax on UK land trading profits; UK rental income; Capital gains tax and corporation tax on chargeable gains; Residence, ordinary residence and domicile; Artificial transactions in land (s 776) and non-resident investors and dealers; Trading, capital gains tax and s 776 - which one will Revenue go for?; Anti-avoidance provisions aimed at UK based taxpayers; Value Added Tax; Stamp Duty; The surprising subcontractor provisions; Offset of interest and capital allowances against rent; Funding UK property deals through 'golden bonds'; Land transfers between overseas companies; Partnerships; Joint venture company; Joint venture not comprising a partnership; Unauthorised unit trusts; UK home problems for overseas domiciliaries; Novel entities and the UK tax authorities; Section 13 plans.
