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UK Business, Taxation and Offshore Information

The United Kingdom forms part of the British Isles, a group of islands situated in the north-west of Europe. Officially called the United Kingdom of Great Britain and Northern Ireland, the three jurisdictions that make up “Great Britain” are England, Scotland and Wales.

The UK population is estimated to be just over 63m in 2012. The main language is English, although around a quarter of the population of Wales speaks Welsh, and Gaelic is spoken by some 60,000 Scots.

The UK government consists of a constitutional monarchy and a bicameral parliament, the House of Commons and the House of Lords. The current head of church, state and the Commonwealth (which is made up of former British colonies) is Queen Elizabeth II.

Members of the House of Commons are elected by popular vote for a period of four-five years. The current prime minister is David Cameron. More »


UK Knowledge Base

UK: Country and Foreign Investment
A quick overview of the UK - its history, geography, and business advantages.
UK Executive Summary »
UK Geography »
UK History »
UK Population, Language and Culture »
UK Government »
UK Economy and Currency »
UK Entry and Residence »
UK Business Environment »
UK Investment Incentives »

UK: Types of Company
A look at various types of company in the UK, providing options to suit different business needs.
UK Company Introduction »
UK Private Limited Liability Company »
UK Public Limited Liability Company »
UK Company Limited by Guarantee »
UK Unlimited Company »
UK Partnership »
UK Limited Partnership »
UK Limited Liability Partnership »
UK Branches »
UK Specialist Companies »

UK: Tax-Efficient Sectors
These pages examine tax-efficient sectors in the UK, in order to identify which business forms have available tax incentives.
UK Tax-Efficient Introduction »
UK Tax-Privileged Business Sectors »
UK Crown Dependencies »

UK: Domestic Corporate Taxation
A guide detailing the scope and rate of taxes affecting companies in the UK.
UK Tax Registration »
UK Scope and Rates of Corporation Tax »
UK Capital Gains Tax »
UK Stamp Duty »
UK Calculation of Taxable Base »
UK Filing Requirements and Payment of Tax »
UK Withholding Taxes »
UK Sales Taxes and VAT »

UK: Personal Taxation
An overview of applicable taxes for individuals in the UK.
UK Residence and Liability for Taxation »
UK Rates of Income Tax, Allowances and Tax Credits »
UK Social Security Taxes »
UK Personal Capital Gains Tax »
UK Property Taxes and Stamp Duty »
UK Inheritance and Gift Taxes »
UK Sole Traders »
UK Pensions »
UK Share Incentive Schemes »
UK Tax-Incentive Investments »

UK: Double Tax Treaties
Treaties and international agreements that the UK has in place, to mitigate the effects of double taxation.
UK Tax Treaty Introduction »
UK Tax Treaty Agreements »
UK Table of Treaty Rates »
UK Other International Agreements »

UK: Related Information
Other useful information pertinent to the UK.
UK Table of Statutes »
Map of the UK »
UK Non-Resident Taxation »
UK Special Expatriate Fiscal Regime »
UK Corporate Taxation for Resident Multinationals »
UK Film Partnerships »
UK Venture Capital Trusts »
UK Real Estate Investment Trusts »
Stamp Duty in Share Transactions »
The UK's International Competitiveness »