Market leading insight for tax experts
View online issue

Analysis — Inward Migration

How warm is our welcome? Nikol Davie examines the tax issues on migration of a foreign group company to the UK

With all the press surrounding the steady flow of UK headed groups out of the UK over the past few years (including WPP and Regus) it would seem inconceivable to contemplate the idea of migrating a foreign group company to the UK.

This article considers some of the key issues relevant to groups looking to migrate foreign companies into the UK particularly where they have underperforming assets held in offshore structures which if realised would not result in any benefit to the wider group or where (increasingly) the costs of maintaining such structures is greater than any likely benefits.

However there are certain circumstances where the current economic conditions could make it attractive for a group with significant...

If you or your firm subscribes to Taxjournal.com, please click the login box below:

If you do not subscribe but are a registered user, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this article in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
EDITOR'S PICKstar
Top