Overseas businesses looking to expand or invest into the UK need to understand the tax consequences and the structuring options available.

We advise on the consequences, including the interaction of different systems, identify any potential tax mismatches and the structuring options available to mitigate tax leakage and optimise the tax treatment of future income streams.

The corporation tax rules in the UK have changed significantly in recent years, and it is therefore important to take upfront advice.

In addition, existing arrangements should be reviewed to confirm whether they are still effective and any and all relevant compliance obligations have been met and are up to date.

Our services include:

• Analysis of corporate structures and supply chains to determine how the UK’s anti-hybrid legislation applies – [link to the below section ‘Hybrids’]
• Tax efficient financing of UK companies, including compliance with the UK’s corporate interest restriction rules [link to below section ‘Corporate interest restriction – CIR’]
• Assistance in complying with transfer pricing and thin capitalisation rules [link to below section ‘Transfer pricing and thin-cap’]
• Understanding local tax compliance requirements
• The full range of tax accounting and provisioning services – from coordinating your tax reporting processes to preparing local provisions and GAAP reconciliations.
• Making claims under double taxation agreements

We also advise on the acquisition of investments in other jurisdictions, calling on the expertise of member firms in the Andersen Global association.