Companies

COMPANIES

Advisory Services

Advising UK tax-resident and non-resident companies and their owners with respect to all aspects of the business lifecycle.

Incorporation, including structuring of the Articles of Association, share class rights, etc.;
Financing, via equity (including the Enterprise Investment Scheme and the Seed Enterprise Investment Scheme) and debt (including the corporate interest deductibility considerations in the form of the Hybrid Mismatches rules, the Corporate Interest Restriction rule, the Unallowable Purposes rule, the Thin Capitalisation rule, etc.);
Business structuring, including choice of operating structures, jurisdictions, etc.;
Business restructuring, including acquisitions and disposals of companies, acquisitions and disposals of trade/assets, share-for-share exchanges, reconstructions, demergers, migrations, establishment of overseas branches and subsidiaries, etc.;
Transaction structuring, including Transfer Pricing and valuation considerations;
Acquisition and disposal of tangible and intangible assets, including intra-group transfers;
Remuneration planning, with regard to salaries, bonuses, benefits-in-kind, dividends, interest, royalties, pensions, etc.;
Employment status determination;
Reward structuring, including tax-advantaged and non-tax-advantaged share schemes, benefits, etc.;
Succession and exit planning, including company purchases of own shares, management buy-outs, third-party disposals of shares/trades, liquidations, etc.;
Availability and maximisation of reliefs and exemptions, including Research and Development reliefs, Capital Allowances, Double Taxation Relief, Rollover Relief, Indexation Allowance, Group and Consortium Reliefs, Substantial Shareholding Exemption, dividend exemptions, foreign branch exemption, Controlled Foreign Companies exemptions, loss reliefs, expenses deductibility, etc.

Compliance Services

Assisting UK tax-resident and non-UK tax-resident companies with their accounting, tax, company secretarial, payroll and other compliance obligations.

Statutory accounts;
Management accounts;
Bookkeeping;
Payroll;
Confirmation Statements;
Corporation Tax returns (Forms CT600s), claims and elections;
Non-Resident Company Income Tax returns (Forms SA700s), claims and elections;
VAT returns;
Annual Tax on Enveloped Dwellings returns and claims;
Stamp Duty Land Tax returns, claims and elections;
Benefits reporting, including Forms P11D, P11D(b), etc.;
Share schemes reporting, including notifications, annual returns, etc.;
Offshore funds tax reporting under the Reporting Funds regime;
Withholding taxes compliance and reporting (Forms CT61);
Non-Resident Landlords Scheme compliance;
Certificates of residence and Double Taxation Treaty Passport applications;
Transfer Pricing documentation;
Country-by-country reporting;
Foreign Account Tax Compliance Act ('FATCA') and the Common Reporting Standard ('CRS') compliance;
Enquiries and appeals