Ten Common tax questions answered regarding companies investing in Onshore and Offshore Insurance Bonds and OEICs.
In this article
1 How are these investments set up?
2 How is an Insurance Bond investment taxed inside the company?
3 How does a micro entity account for an Insurance Bond?
4 How does a larger, non-micro company account for an Insurance Bond?
5 If a company invests Onshore, does the Onshore Bond ‘tax credit’ apply?
6 Is there a simple comparison of a micro entity investing Onshore versus an Offshore Bond?
7 Is there a simple comparison of a fair value company investing Onshore versus an Offshore Bond?
8 How are company owned OEICs taxed?
9 Could an investment of surplus cash impact on the availability of IHT Business Relief?
10 Could an investment of surplus cash impact on the availability of Business Asset Disposal Relief (BADR)?
To read the article in full please follow this link to the Prudential website.
