{"id":1390,"date":"2026-01-28T11:14:02","date_gmt":"2026-01-28T10:14:02","guid":{"rendered":"https:\/\/wizecounsel.org\/?page_id=1390"},"modified":"2026-02-19T15:29:21","modified_gmt":"2026-02-19T14:29:21","slug":"taxation-ltd-in-the-united-kingdom-limited-principles","status":"publish","type":"page","link":"https:\/\/wizecounsel.org\/en\/fiscalite-ltd-au-royaume-uni-principes-limites\/","title":{"rendered":"Taxation of an LTD in the UK: principles and limits"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"1390\" class=\"elementor elementor-1390\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;,&quot;element_pack_global_tooltip_width&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_width_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;element_pack_global_tooltip_padding&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_padding_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true},&quot;element_pack_global_tooltip_border_radius_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;top&quot;:&quot;&quot;,&quot;right&quot;:&quot;&quot;,&quot;bottom&quot;:&quot;&quot;,&quot;left&quot;:&quot;&quot;,&quot;isLinked&quot;:true}}\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3e4d0e52 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3e4d0e52\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-367f876e\" data-id=\"367f876e\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5592edf3 elementor-widget elementor-widget-heading\" data-id=\"5592edf3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Taxation of an LTD in the UK: principles and limits<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-645d131e elementor-widget elementor-widget-text-editor\" data-id=\"645d131e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Legal framework and points to watch out for<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61f377fe elementor-widget elementor-widget-ha-social-icons happy-addon ha-social-icons\" data-id=\"61f377fe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-social-icons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div 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224.1-99.6 224.1-222 0-59.3-25.2-115-67.1-157zm-157 341.6c-33.2 0-65.7-8.9-94-25.7l-6.7-4-69.8 18.3L72 359.2l-4.4-7c-18.5-29.4-28.2-63.3-28.2-98.2 0-101.7 82.8-184.5 184.6-184.5 49.3 0 95.6 19.2 130.4 54.1 34.8 34.9 56.2 81.2 56.1 130.5 0 101.8-84.9 184.6-186.6 184.6zm101.2-138.2c-5.5-2.8-32.8-16.2-37.9-18-5.1-1.9-8.8-2.8-12.5 2.8-3.7 5.6-14.3 18-17.6 21.8-3.2 3.7-6.5 4.2-12 1.4-32.6-16.3-54-29.1-75.5-66-5.7-9.8 5.7-9.1 16.3-30.3 1.8-3.7.9-6.9-.5-9.7-1.4-2.8-12.5-30.1-17.1-41.2-4.5-10.8-9.1-9.3-12.5-9.5-3.2-.2-6.9-.2-10.6-.2-3.7 0-9.7 1.4-14.8 6.9-5.1 5.6-19.4 19-19.4 46.3 0 27.3 19.9 53.7 22.6 57.4 2.8 3.7 39.1 59.7 94.8 83.8 35.2 15.2 49 16.5 66.6 13.9 10.7-1.6 32.8-13.4 37.4-26.4 4.6-13 4.6-24.1 3.2-26.4-1.3-2.5-5-3.9-10.5-6.6z\"><\/path><\/svg>\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<a href=\"https:\/\/wizecounsel.org\/en\/contact\/\" class=\"ha-social-icon elementor-repeater-item-5d8f595  elementor-social-icon-hugehuge-mail-open-01 ha-social-icon--network\">\n\t\t\t\t\t<i class=\"huge huge-mail-open-01\"><\/i>\t\t\t\t<\/a>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-55842459 e-flex e-con-boxed e-con e-parent\" data-id=\"55842459\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-35f66493 elementor-widget elementor-widget-spacer\" data-id=\"35f66493\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-79c2900e e-flex e-con-boxed e-con e-parent\" data-id=\"79c2900e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-afc522a elementor-widget elementor-widget-text-editor\" data-id=\"afc522a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">Visit <span class=\"s1\"><b>taxation of an LTD in the UK<\/b><\/span> is based on clear principles that are often misunderstood when taken out of context.<\/p><p class=\"p1\">In principle, an LTD is subject to the\u2019<span class=\"s1\"><b>UK corporation tax<\/b><\/span> when its profits are attributable to an activity carried out from the United Kingdom.<\/p><p class=\"p2\"><span class=\"s2\">However, taxation is highly dependent on the <\/span><b>tax residence of the company<\/b><span class=\"s2\">, from <\/span><b>place of effective management<\/b><span class=\"s2\"> and <\/span><b>business reality<\/b><span class=\"s2\">.<\/span><\/p><p class=\"p1\">UK taxation does not automatically apply to all UK-registered LTDs.<\/p><p class=\"p1\">From <span class=\"s1\"><b>significant limitations<\/b><\/span> There are a number of exceptions to this rule, notably in the case of activities carried out from abroad or by non-resident managers.<\/p><p class=\"p1\">An isolated reading of the UK tax system can lead to the following conclusions <span class=\"s1\"><b>risks of misqualification<\/b><\/span>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-157534e2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"157534e2\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-7bf8923b\" data-id=\"7bf8923b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-15bcd6bd ha-layout-block ha-align-left elementor-widget elementor-widget-ha-advanced-heading happy-addon ha-advanced-heading happy-addon-pro\" data-id=\"15bcd6bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-advanced-heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t<h2 class=\"ha-advanced-heading-tag\">\n\t\t\t\t\t\t<div class=\"ha-advanced-heading-wrap\" data-background-text=\"L\u00e9gal\">\n\t\t\t\t<span class=\"ha-advanced-heading-before\">Frame<\/span>\n\t\t\t\t<span class=\"ha-advanced-heading-center\">applicable law<\/span>\n\t\t\t\t<span class=\"ha-advanced-heading-after\"><\/span>\n\t\t\t\t<span class=\"ha-advanced-heading-border\"><\/span>\n\t\t\t<\/div>\n\t\t\t\t\t<\/h2>\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e6a965d elementor-widget elementor-widget-spacer\" data-id=\"5e6a965d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-f05993 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f05993\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-6db17139\" data-id=\"6db17139\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-55c40ce\" data-id=\"55c40ce\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b9cb4df elementor-widget elementor-widget-text-editor\" data-id=\"2b9cb4df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">A <span class=\"s1\"><b>LTD (Private Limited Company)<\/b><\/span> is a company incorporated under the laws of the United Kingdom and registered with the <span class=\"s2\"><b>Companies House<\/b><\/span>.<\/p><p class=\"p2\"><span class=\"s3\">From a tax point of view, in principle, it is the responsibility of the\u2019<\/span><b>Corporation tax<\/b><span class=\"s3\">.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-4045913c elementor-widget elementor-widget-text-editor\" data-id=\"4045913c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p class=\"p1\">This tax is administered by\u00a0<a href=\"https:\/\/www.gov.uk\/corporation-tax\" target=\"_blank\" rel=\"noopener\">HMRC<\/a>\u00a0and applies to profits :<\/p><ul><li class=\"p1\"><span class=\"s1\">carried out by companies <\/span><b>British tax residents<\/b><span class=\"s1\"> ;<\/span><\/li><li class=\"p1\">or attributable to a <span class=\"s1\"><b>activity in the United Kingdom<\/b><\/span>, even by a non-resident company.\u00a0<\/li><\/ul><h3><b>Tax residence of the company<\/b><\/h3><p class=\"p1\">An LTD is generally considered to be <span class=\"s3\"><b>UK tax resident<\/b><\/span> when :<\/p><ul><li class=\"p1\">it is made up of ;<\/li><li class=\"p1\">and its <span class=\"s1\"><b>effective leadership<\/b><\/span> is exercised.<\/li><\/ul><p class=\"p1\">Effective management is where major strategic decisions are made:<\/p><p class=\"p1\">organization, management, sales policy, significant commitments.<\/p><p class=\"p1\">When management is exercised from another country, tax residency may be called into question.<\/p><h2><b>What the UK tax system really allows<\/b><\/h2><p class=\"p1\">Within a strictly compliant framework, the UK tax system allows :<\/p><ul><li class=\"p1\">taxation of profits <span class=\"s1\"><b>Corporation Tax rate<\/b><\/span> applicable in the United Kingdom ;<\/li><li class=\"p1\">taxation structured around written, accessible rules ;<\/li><li class=\"p1\">a clear separation between company taxation and the personal taxation of directors; ;<\/li><li class=\"p1\">the application of tax treaties to avoid double taxation.<\/li><\/ul><p class=\"p1\">These principles apply to <span class=\"s3\"><b>only<\/b><\/span> when the UK tax criteria are effectively met.<\/p><h2><b>Limits and points of vigilance<\/b><\/h2><h3><b>No automatic tax treatment<\/b><\/h3><p class=\"p1\">One major limitation is the idea that :<\/p><blockquote><p><i>an LTD would necessarily be taxed in the UK simply by virtue of its registration.<\/i><i><\/i><\/p><\/blockquote><p class=\"p1\">In reality :<\/p><ul><li class=\"p1\">registration is a legal criterion; ;<\/li><li class=\"p1\"><span class=\"s1\">taxation is based on <\/span><b>economic and functional criteria<\/b><span class=\"s1\">.<\/span><\/li><\/ul><h3><b>Effective management outside the UK<\/b><\/h3><p class=\"p1\">When effective management is exercised from another country :<\/p><ul><li class=\"p1\">the company can be considered as <span class=\"s1\"><b>non-UK tax resident<\/b><\/span> ;<\/li><li class=\"p1\">taxation can be claimed by the state of effective management.<\/li><\/ul><h3><b>Activity outside the UK<\/b><\/h3><p class=\"p1\">If the activity is physically carried out in another state :<\/p><ul><li class=\"p1\">profits may be taxable locally; ;<\/li><li class=\"p1\">British taxation may become secondary, or even inapplicable.<\/li><\/ul><h2><b>The practical risks of misunderstanding taxation<\/b><\/h2><h3><b>Misallocation of profits<\/b><\/h3><p class=\"p1\">A frequent risk occurs when :<\/p><ul><li class=\"p1\">profits are declared in the United Kingdom; ;<\/li><li class=\"p1\">while the activity is carried out from another country.<\/li><\/ul><p class=\"p1\">Possible consequence:<\/p><p class=\"p1\">tax reassessment and reallocation of profits to the country concerned.<\/p><h3><b>Permanent establishment abroad<\/b><\/h3><p class=\"p1\">An LTD may be subject to tax in another state when :<\/p><ul><li class=\"p1\">it has permanent human or material resources abroad; ;<\/li><li class=\"p1\">or when the executive acts as the company's usual representative.<\/li><\/ul><p class=\"p1\">Possible consequence:<\/p><p class=\"p1\">partial or total local taxation of profits.<\/p><h3><b>Double taxation<\/b><\/h3><p class=\"p1\">Visit\u00a0<a href=\"https:\/\/bofip.impots.gouv.fr\/bofip\/1116-PGP.html\" target=\"_blank\" rel=\"noopener\">double taxation<\/a>\u00a0can occur when :<\/p><ul><li class=\"p1\">two states simultaneously claim the right to tax the same profits; ;<\/li><li class=\"p1\">conventional mechanisms are poorly applied or inadequate.<\/li><\/ul><h3><b>Sanctions and reminders<\/b><\/h3><p class=\"p1\">In the event of a tax adjustment :<\/p><ul><li class=\"p1\">tax adjustments over several years ;<\/li><li class=\"p1\">interest on arrears ;<\/li><li class=\"p1\">penalties in accordance with applicable law.<\/li><\/ul><p class=\"p1\">These sanctions always depend on the context and the degree of non-compliance observed.<\/p><h2><b>When can UK taxation make sense?<\/b><\/h2><p class=\"p1\">The taxation of an LTD in the UK can be consistent when:<\/p><ul><li class=\"p1\">the activity is actually carried out from the United Kingdom; ;<\/li><li class=\"p1\">effective management is clearly established; ;<\/li><li class=\"p1\">the company has a <span class=\"s1\"><b>real economic substance<\/b><\/span> ;<\/li><li class=\"p1\">UK reporting requirements are met.<\/li><\/ul><p class=\"p1\">Relevance is always assessed in a <span class=\"s3\"><b>global vision<\/b><\/span>.<\/p><h2><b>When it is not<\/b><\/h2><p class=\"p1\">This tax system is generally unsuitable when :<\/p><ul><li class=\"p1\">the LTD is used for an activity carried out exclusively from another country; ;<\/li><li class=\"p1\">the manager confuses legal structure with tax reality; ;<\/li><li class=\"p1\">the company has no substance in the United Kingdom; ;<\/li><li class=\"p1\">the aim is to artificially shift taxation.<\/li><\/ul><p class=\"p1\">These situations are particularly vulnerable to inspection and requalification.<\/p><h2><b>The role of WizeCounsel support<\/b><\/h2><p class=\"p1\">The support offered by WizeCounsel is not about creating a structure for you.<\/p><p class=\"p1\">It consists of :<\/p><ul><li><p class=\"p1\">analyze the manager's overall situation ;<\/p><\/li><li><p class=\"p1\">identify potential risk areas ;<\/p><\/li><li><p class=\"p1\">check the consistency between residence, activity and structure ;<\/p><\/li><li><p class=\"p1\">provide a framework for decisions prior to company formation.<\/p><\/li><\/ul><p class=\"p1\">This approach aims to secure the legal and tax framework, without seeking artificial arrangements or aggressive optimization.<\/p><p class=\"p4\"><b>Before any new product is created, it must first be validated that the decision is the right one.<\/b><b><\/b><\/p><p class=\"p1\">\ud83d\udc49 <a href=\"https:\/\/wizecounsel.org\/en\/corporate-consulting-services\/\">Access to strategic decision-making consulting.<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7dbf1cb0 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7dbf1cb0\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5c194e8b\" data-id=\"5c194e8b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-405b051 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"405b051\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-2289c976\" data-id=\"2289c976\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1971a23 elementor-widget elementor-widget-heading\" data-id=\"1971a23\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">F.A.Q<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-f4a47a0\" data-id=\"f4a47a0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-71430d4a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"71430d4a\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-47eb5615\" data-id=\"47eb5615\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5e072791 ha-infobox-media-dir-top elementor-widget elementor-widget-ha-infobox happy-addon ha-infobox\" data-id=\"5e072791\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-infobox.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-infobox-body\">\n\t\t\t<h2 class=\"ha-infobox-title\">Is an LTD still taxable in the UK?<\/h2>\n\t\t\t\t\t\t\t<div class=\"ha-infobox-text\">\n\t\t\t\t\t<p>No. Taxation depends on tax residence and actual activity.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-611c8534 ha-infobox-media-dir-top elementor-widget elementor-widget-ha-infobox happy-addon ha-infobox\" data-id=\"611c8534\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-infobox.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-infobox-body\">\n\t\t\t<h2 class=\"ha-infobox-title\">Does the Corporation Tax rate apply automatically?<\/h2>\n\t\t\t\t\t\t\t<div class=\"ha-infobox-text\">\n\t\t\t\t\t<p>No. It applies only to profits taxable in the UK.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-526c48dd ha-infobox-media-dir-top elementor-widget elementor-widget-ha-infobox happy-addon ha-infobox\" data-id=\"526c48dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-infobox.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-infobox-body\">\n\t\t\t<h2 class=\"ha-infobox-title\">Is an LTD managed from abroad taxable elsewhere?<\/h2>\n\t\t\t\t\t\t\t<div class=\"ha-infobox-text\">\n\t\t\t\t\t<p>Yes, if the effective management is located in another country.\n<\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1072ac76\" data-id=\"1072ac76\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1acbf012 ha-infobox-media-dir-top elementor-widget elementor-widget-ha-infobox happy-addon ha-infobox\" data-id=\"1acbf012\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-infobox.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-infobox-body\">\n\t\t\t<h2 class=\"ha-infobox-title\">Do tax treaties protect against all risks?<\/h2>\n\t\t\t\t\t\t\t<div class=\"ha-infobox-text\">\n\t\t\t\t\t<p>No. They provide a framework for the distribution of taxation, but do not rule out requalification.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2fab84e0 ha-infobox-media-dir-top elementor-widget elementor-widget-ha-infobox happy-addon ha-infobox\" data-id=\"2fab84e0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-infobox.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-infobox-body\">\n\t\t\t<h2 class=\"ha-infobox-title\">Is this tax system suitable for all profiles?<\/h2>\n\t\t\t\t\t\t\t<div class=\"ha-infobox-text\">\n\t\t\t\t\t<p>No. It depends on the overall context and the actual organization of the activity.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-279d23e0 e-flex e-con-boxed e-con e-parent\" data-id=\"279d23e0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cf2fdf4 elementor-widget elementor-widget-spacer\" data-id=\"6cf2fdf4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-75d593b4 elementor-section-content-middle elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"75d593b4\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-17db2fdd\" data-id=\"17db2fdd\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3d7e069 elementor-widget elementor-widget-heading\" data-id=\"3d7e069\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Read also<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ab4148f elementor-widget elementor-widget-text-editor\" data-id=\"3ab4148f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<blockquote>Additional files and analyses :<\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6b0a9c79 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6b0a9c79\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2a37db36\" data-id=\"2a37db36\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-28eaef9 ha-card--left ha-card--tablet-top ha-card--mobile-top elementor-widget elementor-widget-ha-card happy-addon ha-card\" data-id=\"28eaef9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-card-body\">\n\n\t\t\t<h3 class=\"ha-card-title\">LTD in the UK without tax residence<\/h3>\n\t\t\t\t\t\t\t<div class=\"ha-card-text\">\n\t\t\t\t\t<p>General legal framework <\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<a class=\"ha-btn\" href=\"https:\/\/wizecounsel.org\/en\/ltd-in-the-united-kingdom-without-tax-residence\/\"><span class=\"ha-btn-text\">Read <\/span><\/a>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5d08e5c ha-card--left ha-card--tablet-top ha-card--mobile-top elementor-widget elementor-widget-ha-card happy-addon ha-card\" data-id=\"5d08e5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-card-body\">\n\n\t\t\t<h3 class=\"ha-card-title\">Economic substance and effective management of an LTD in the UK<\/h3>\n\t\t\t\t\t\t\t<div class=\"ha-card-text\">\n\t\t\t\t\t<p>General legal framework <\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<a class=\"ha-btn\" href=\"https:\/\/wizecounsel.org\/en\/substance-economique-direction-effective-ltd-in-the-united-kingdom\/\"><span class=\"ha-btn-text\">Read <\/span><\/a>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-443623f7\" data-id=\"443623f7\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8ef6755 ha-card--left ha-card--tablet-top ha-card--mobile-top elementor-widget elementor-widget-ha-card happy-addon ha-card\" data-id=\"8ef6755\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-card-body\">\n\n\t\t\t<h3 class=\"ha-card-title\">LTD in the UK: risk of tax requalification (France \/ European Union)<\/h3>\n\t\t\t\t\t\t\t<div class=\"ha-card-text\">\n\t\t\t\t\t<p>General legal framework <\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<a class=\"ha-btn\" href=\"https:\/\/wizecounsel.org\/en\/ltd-in-the-united-kingdom-without-tax-residence\/\"><span class=\"ha-btn-text\">Read <\/span><\/a>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4330950f ha-card--left ha-card--tablet-top ha-card--mobile-top elementor-widget elementor-widget-ha-card happy-addon ha-card\" data-id=\"4330950f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-card.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\n\t\t\n\t\t<div class=\"ha-card-body\">\n\n\t\t\t<h3 class=\"ha-card-title\">Setting up an LTD in the UK<\/h3>\n\t\t\t\t\t\t\t<div class=\"ha-card-text\">\n\t\t\t\t\t<p>General legal framework and creation conditions<\/p>\n\t\t\t\t<\/div>\n\t\t\t\n\t\t\t<a class=\"ha-btn\" href=\"https:\/\/wizecounsel.org\/en\/creer-ltd-in-england\/\"><span class=\"ha-btn-text\">Read <\/span><\/a>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-cee0d08 e-flex e-con-boxed e-con e-parent\" data-id=\"cee0d08\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c8e1680 elementor-widget elementor-widget-spacer\" data-id=\"c8e1680\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Fiscalit\u00e9 d\u2019une LTD au Royaume-Uni : principes et limites Cadre l\u00e9gal et points de vigilance La fiscalit\u00e9 d\u2019une LTD au Royaume-Uni repose sur des principes clairs, mais souvent mal compris lorsqu\u2019ils sont transpos\u00e9s hors de leur contexte. En principe, une LTD est soumise \u00e0 l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s britannique lorsque ses b\u00e9n\u00e9fices sont rattachables \u00e0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":249,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1390","page","type-page","status-publish","has-post-thumbnail","hentry"],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/pages\/1390","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/comments?post=1390"}],"version-history":[{"count":13,"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/pages\/1390\/revisions"}],"predecessor-version":[{"id":1678,"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/pages\/1390\/revisions\/1678"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/media\/249"}],"wp:attachment":[{"href":"https:\/\/wizecounsel.org\/en\/wp-json\/wp\/v2\/media?parent=1390"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}