Registration and activities of offshore companies / Offshore UK
The UK is one of the leading financial and business centers of the world and a significant jurisdiction for international tax planning. This country is known worldwide as a jurisdiction with a standard level of taxation, therefore not classified as "offshore zone".
Organizational form of Private Limited Company (PLC or LTD) - a limited liability company shareholders. Registered on the basis of the Companies Act 2006.
The name must end with the word Limited or the abbreviation Ltd.
Special permits are required titles that contain the words: England, British, Royal, Queen, Trust, Bank, Insurance, Assurance, and so forth.
Standard authorized capital 1000 GBP (usually 1,000 shares with a nominal value of 1 GBP).
The minimum paid authorized capital is 2 GBP.
Ordinary shares - ordinary shares that give shareholders a preferential right to vote, but do not guarantee their holders to dividends, and if the director of a particular fiscal year, decide that the benefit of the company will not pay dividends on ordinary shares, the decision has the absolute power;
Preference shares - preference shares that are different from the simple fact that their owners do not have a pre-emptive right to vote, but dividends are guaranteed, unless the company has a loss and can not be in a particular financial year to pay dividends. In this case, their payment is transferred to the next year.
Bearer shares are prohibited.
Annual Return. It provides information about the registered office, partner and managing bodies of the company. Served every 12 months after the organization of the company. On the filing of the report is given 28 days.
Annual Accounts. Information on the company‘s financial performance. The first report must be filed within 10 months from the end of the reporting period. By default, the reporting period is defined as the end of the month following the month of the anniversary of incorporation. For late filed reports accrued significant penalties. Companies usually used in such a way as to supply a "sleep a report." The report served on the basis of the declaration of the beneficiary, composed of a special form.
21% - for companies whose earnings do not exceed 300 000 GBP.
from 20% to 28% - for companies whose profit is 300 000 GBP to 1 500 000 GBP (accurate rate is calculated by a special formula).
28% - for companies whose profits exceed 1 500 000 GBP.
With Ukraine of the Agreement:
the avoidance of double taxation;
on mutual protection of investments;
the confiscation of proceeds of crime;
on cooperation in the sphere of counteraction to legalization (laundering) of proceeds from crime.