tax efficient investment structures and incentives in the united kingdom

di Marilyn McKeever


UK Trade Co: UK Tax Position: General

• Corporation Tax rate –26%
   • reducing to 23% by April 2014
• Generous interest/expenses deduction regime
  • “wholly and exclusively” test
• Capital Allowances
• Loss relief –including group relief
• Extensive treaty network
  • over 120 countries
• EU member
  • access to parent/subsidiary and other directives


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