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International Tax Planning: UK Companies and Partnerships 4th edition

Analyses the advantages of UK companies in international tax planning.
In Stock
ISBN/ISSN: 9781784730505

Product description

Why you should buy International Tax Planning: UK Companies and Partnerships

This new edition describes how UK companies and partnerships can be used to generate various kinds of investment and trading income in a tax efficient manner. In describing these possibilities, the author considers current law and regulation in the UK as well as the current state of international and European law.

What’s new in this edition?
• A new chapter on double taxation relief issues for UK companies
• A new chapter detailing EU law’s moderation of UK anti-avoidance legislation pertaining to UK companies
• A new chapter concerning the UK’s proposed ‘benefi cial owner’ register
• New material on BEPS Action Plan 6

Commercial and tax lawyers and accountants in the UK, EU, Russia and the CIS; UK company fi nance directors; all international trust companies.


Consultant Editor: John Dewhurst, Principal, Chown Dewhurst LLP


The United Kingdom has long been an attractive corporate domicile for international business. This book focuses primarily on the international use of UK companies, and the UK tax consequences that flow from the receipt by UK companies of non-UK source income.

The UK’s utility in this regard was boosted in 1979, with the suspension of exchange controls by Margaret Thatcher’s Government. The suspension (and subsequent abolition) of exchange controls... Read the full preface...

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Table of contents

  • Preface
  • Table of Cases
  • Table of Statutes
  • Table of Statutory Instruments
  • Table of International and Foreign Material
  • List of Abbreviations
  • UK Companies and Partnerships: An Introduction to UK Tax Liability and Double Taxation Relief
  • The Impact of European Law on International Tax Planning for UK Companies
  • UK International Holding Companies and Foreign Dividend Income: the Exemption Regime
  • Company Residence
  • The Corporation Tax Exemption for Capital Gains
  • Anti-avoidance Issues
  • Beyond UK Holding Companies: Other Uses of the UK Company in International Tax Planning
  • UK Companies and Beneficial Ownership Disclosure: The PSC Register
  • Appendices
    • Corporation Tax Act 2009
    • Taxation of Chargeable Gains Act 1992
    • Public Discussion Draft Extract from BEPS Action Plan 6 : Preventing the Granting of Treaty Benefits in Inappropriate Circumstances
  • Index
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