The government’s recent consultation on a proposed redomiciliation regime raises important questions about the scope and tax implications of changing a company’s corporate citizenship.
On several occasions recently, I have been asked the following question in some shape or form: ‘Can a company redomicile from the UK to another jurisdiction?’ Implicit in the question, but somewhat hidden, is the follow-on question of what are the tax implications, if any, of redomiciliation. Redomiciliation comes in different shapes and sizes and it all depends on what you mean by the word.
22 April 2022
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