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THE UNITED KINGDOM

 

 

 

The United Kingdom lies on British Isles off the Western Coast of Europe. It's one of the several economic "superpowers" of the world.
The country may be referred to as an Offshore Financial Center (OFC) not in terms of local tax legislation, but rather as a suitable jurisdiction for offshore/onshore business operations. Evidently, the UK has one of the mildest "tax climates" in the European Union (only Ireland can somewhat compete) and is often used as the base multinational corporations operate from in other EU countries. The UK is the cradle of Common Law. British corporate law became a model of perfection for the overwhelming majority of offshore lawmakers of the world.

Tax system facts:
Corporation Tax for 2012 starts from 20% for profits amounting up to GBP300,000 upon certain terms. The country is evidently the world champion in the number of concluded (110) Double Taxation Treaties, and it provides excellent opportunities for international tax planning.

The best offshore/onshore tool in the UK: Private Limited Company


Outstanding features:  

  • expeditious formation process
  • there is no minimum share capital, standard issued share capital GBP1,000
  • the company may have the sole Member who may be one of its Directors
  • Names disclosure in public records: beneficial owner(s) - NO, shareholders (members) -YES, directors -YES
  • Bearer shares: NOT ALLOWED
  • Non-resident directors: ALLOWED
  • Local Registered Office required: YES
  • Company Secretary required: YES
  • Annual return filing requirements: YES
  • Annual accounts filing requirements: YES

Applicable legislation: The Companies Act, 1985 (as amended in 1989 and later)

 


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