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Bloomsbury Professional Tax Insight - Family Investment Companies

By: Deborah Clark
Media of Bloomsbury Professional Tax Insight - Family Investment Companies
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Published: 19-12-2019
Format: Paperback
Edition: 1st
Extent: 64
ISBN: 9781526512574
Imprint: Bloomsbury Professional
Dimensions: 297 x 210 mm
RRP : £40.00
 

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Loren Epson

About Bloomsbury Professional Tax Insight - Family Investment Companies

This is the first of a new series giving practitioners some guidance on specialist areas or complex areas of taxation where there is a need for some further understanding due recent changes in legislation or court decisions.

Family investment companies (“FIC”) started to be used as an estate planning vehicle following the changes to the tax treatment of trusts that took place in 2006. Since then the structure has become increasingly popular, especially as corporation tax rates have been reducing. As a result they are now widely used, but the term family investment company is applied to many different types of structures, used for a wide variety of purposes.

This title explores what makes a company a FIC, to consider how a company works and the potential ways to make them more bespoke, the different types of shares available, their features and when they may be appropriate.

It also covers the key tax issues for funding a FIC, winding one up, privacy, reporting and asset protection features. It includes lots of examples based on real cases, and where relevant complex areas are illustrated by flowcharts and/or diagrams.

Table Of Contents

Preface
1. Introduction
2. Articles of Association
3. Directors
4. Share capital
5. Share Transfers
6. Shareholders Agreement
7. Governance
8. Employees
9. Taxation
10. Dividends – general
11. Dividends – shareholder position
12. Dividends: Settlements legislation
13. Funding a FIC
14. Other tax issues
15. Use of Trusts
16. Protection
17. Unlimited Companies and Privacy
18. Winding up a FIC
19. Example structures

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