A company that satisfies all of the following:

is not resident in the UK

does not carry on a trade in the UK through a permanent establishment

does not change its residence status during a year of assessment

does not make a disposal of UK land

is not generally chargeable to either Capital Gains Tax or Corporation Tax on chargeable gains for any gains arising in accounting periods falling in that year of assessment.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.