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Bringing a holding company onshore


I am a UK resident and UK domiciled individual and have recently acquired a trading group. The group has a holding company in Jersey and trading subsidiaries in a number of European countries including Malta and the UK. The Jersey holding company doesn’t appear to serve any purpose and I would like to bring it onshore. What tax issues do I need to consider?


Practical  matters
The holding company will be brought ‘onshore’ (i.e. become resident in the UK for corporation tax purposes) if its central management and control is moved to the UK. As you are a UK resident it will likely be more straightforward for you to control the company from the UK rather than trying to take all strategic decisions...

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