Including the interaction of the LTC rules and the bright-line rules
This webinar considers a number of practical issues that arise with look-through companies.
The eligibility criteria to become and remain a look-through company will be examined, along with the use of look-through companies for cross-border investment.
Specific issues discussed will include the interaction of the LTC rules and the bright-line rules, how payments made by a look-through company to a “working owner” are taxed, how to deal with distributions and overdrawn current accounts, the tax consequences of transferring shares in a look-through company, and calculating income on conversion of an ordinary company to a look-through company.
Junior, intermediate and senior accountants, and lawyers who advise clients on structuring issues.
Harry Waddell, Senior Associate, Tomlinson Law.
1.5 CPD Hours