Members, beneficiaries, and controlling individuals or organisations of trusts and holding structures must understand the relevant taxation laws for their organisations. These structures have very specific tax requirements in the UK, and the complexity of the tax structure surrounding them only deepens for individuals that are moving overseas. The use of a professional and experienced expatriate tax consultant should be considered critical, because it can help ensure that you are paying the appropriate tax, and that your members are not being taxed unfairly.

Expatriate Taxation Laws

Expatriating can be a challenging process, and the consideration of taxation laws both at home and in the host country only serve to further complicate matters. Being prepared, and having extensive knowledge of the tax and other financial rules that you will be met with, is important.

Similarly, if you are sending employees on overseas assignments, you should be prepared to offer full support in their expatriation. Confused and worried assignees will not be as effective for your business as those that are fully prepared and knowledgeable in the taxation requirements of their new life.


Trusts are usually subject to special taxation requirements. All members, including those with a controlling stake in the trust, will be subject to stringent taxation policies. When planning a trust, or other investment holding structure, you should include tax preparation.

The amount of tax that you pay on investments, whether you are at home or abroad, may determine whether the trust will prove profitable and beneficial. However, this level of planning isn’t always possible before the event. Some trustees, and controlling members, may move overseas or require their payments to be made overseas. This will necessitate additional planning, to ensure that you remain within the letter of tax laws and regulations.

Trusts and Investment Holding Structures

There are many benefits to setting up and becoming a member of a trust or other investment holding structure, but there are also certain challenges and obstacles that need to be overcome. With a specialist tax consultant, you can be sure that you understand all of your tax liabilities, and any tax benefits that may be had, so that trust controllers and members can overcome the challenges.

What To Do Now

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