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Home Sweet Company Home?

Aileen Barry Director National Tax Investigations DLA Piper UK LLP considers the principal ways HMRC seek to challenge the residence of companies incorporated overseas and defence possibilities
Overseas-resident companies may not be too popular at the Treasury but are an increasingly important factor in the UK economy. Jersey is a popular location being so close to the mainland offering favourable tax treatment and encouraging the development of appropriate skills and regulation for sound corporate management.
Such companies range from:
●     a holding company of UK-resident companies;
●     a special purpose vehicle incorporated for a single transaction;
●     an investment company owned by a trust to hold UK property either let commercially or occupied by the beneficiaries of the...

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