'Transactions' podcast series
Does the proposed UK corporate re-domiciliation regime measure up?
The introduction of an inward UK corporate re-domiciliation regime has been given the green light in the responses to an initial consultation – but otherwise the detail of the regime remains subject to consideration by the UK government and further consultations on the design of the regime are expected in due course.
In this podcast Joshua Critchlow interviews tax partner Jill Gatehouse, corporate partner George Swan and senior knowledge lawyer Alison Dickie to discuss some of the key UK corporate and tax aspects of the proposals as well as what we can expect in terms of next steps.
This includes discussion of the rationale for introducing a UK corporate re-domiciliation regime and whether the proposals deliver on the objective of making it easy to re-domicile to the UK. Key tax implications of the proposals are also considered, including the interaction with existing UK corporate tax residence and stamp duty/SDRT rules and the potential impact on the base cost of capital gains and intangible assets for companies re-domiciling to the UK.
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Meet the team
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Joshua Critchlow International Law Clerk*
New York, London
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Jill Gatehouse Partner
London
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George Swan Partner
London
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Alison Dickie Counsel
London