Case Study

Relocating and Expanding Business Across Borders


We were approached by long-term residents of the UK looking to relocate to the UAE to establish a Dubai branch of their UK based company. Our advice covered:

  • How they could achieve non-resident status for UK tax purposes.
  • Whether they could rely on the UK/UAE double tax treaty if they were to find themselves resident in each country at the same time.
  • The UK’s taxing rights whilst they are non-UK resident and their ongoing UK tax compliance obligations.
  • How profits can be correctly allocated between the UK and UAE companies, taking into account the services provided by the UAE branch.

Originally from India, we also advised on the benefits of achieving a non-UK resident status for six complete tax years so that they can ‘reset the clock’ for the UK’s deemed domicile rules.  Our advice included an overview of their current UK Inheritance Tax (IHT) exposure and their UK IHT position once their deemed UK domicile falls away.

Our operations team dealt with the company set up, through which the client also obtained their UAE residence visa, and assisted with opening the corporate bank account.  We are now their trusted adviser, and are advising on the implications of UAE Corporation Tax and providing an accounting service for the UAE business.

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