This article explains the key features (related to tax and access to finance) that make a good holding company jurisdiction and compares how the UK's holding company offering will change after Brexit

John Nelson, Managing Director of Dixcart Trust Corporation in Guernsey, compares inter alia, the different features of a UK holding company, specifically participation exemption, capital gains tax exemption, withholding tax, share capital, tax on dividend income, profits of overseas branches and R&D and patent box regimes.

Read this article to also gain insights into the anticipated results of a soft Brexit versus a hard Brexit for the UK's holding company regime. Read the full article at https://www.alliottgroup.net/practice-management-resources-for-owner-managed-firms/uk-holding-companies-brexit/

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.