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Companies setting up in the UK can set up a Branch or a Subsidiary, however the treatment of these entities is very different and the options require careful consideration. We highlight the main differences in this document
More & Other Musings
View all related contentArticles9 Dec 2025
In 2024 the government laid out a corporation tax roadmap, identifying that the main rate of corporation tax at 25% was here to stay as well as full expensing which was made permanent in that budget. So, it came as... Read more
Articles10 Oct 2025
Again, tax rises are a given, we know there is a black hole running to billions that the Chancellor of the Exchequer needs to recover. I said it last year, and I say it again, the big question is ‘where the money will come from?’
Articles6 Feb 2025
What is a Beneficial Loan? When Does the Benefit in Kind Apply? Tax Implications
Articles6 Feb 2025
Tax reliefs are available for Employee Ownership Trusts (EOTs) when they buy shares in a company and meet certain conditions.
Articles13 Dec 2024
The impact of the Budget’s increases in national insurance contributions (NICs) are not limited to employers.