The UK and the international tax perspective

Key points

• The rich the young and the old may find it relatively easy to move internationally.
• Some countries have low-tax regimes to attract wealthy foreigners or their own non-resident nationals.
• The UK still has a remittance basis that can be used by non-domiciled individuals.
• High apparent tax rates may be reduced by generous tax breaks.
• Headline tax rates matter for companies considering where to base their operations.
• Does the country apply any withholding taxes to dividend payments?
• Enterprise investment tax reliefs are an incentive for venture capital investors.
• The changes that Brexit will bring about may be attractive to entrepreneurs.