Tag: Corporate Services

Ichi Chinyorwa chinopfupikisa mabhenefiti angangove eVashandi Ownership Trust (“EOT”), uye nei kushandiswa kweIsle of Man Trustee kuchigona kubatsira.

Tine Chinyorwa chakanyanya kutsanangurwa pane iyi nyaya, kana iwe uchida rumwe ruzivo: Matrust eVashandi Varidzi: Nhanganyaya.

HMRC Open Consultation

Chero nhaurirano ine chekuita neEOTs neNon-Resident Trustees inofanira kutanga ichitaura nezveHMRC Open Consultation panyaya iyi, iyo yakavharwa musi wa25 Gunyana 2023. Mitemo yazvino inosiya mukana weasiri Mugari EOT kutiza chikwereti cheMutero weUK maererano nekutengesa kuenderere mberi. vatengi vechitatu. Nepo pasina humbowo hwekushungurudzwa kwakapararira kweEOT kumahombekombe, HMRC inonzwa kuti kumwe kunatswa kwemitemo iyi kunodiwa.

Kunyangwe isu takamirira nemoyo wese mhedzisiro yeOpen Consultation, takafunga kuti ungave mukana wakanaka wekutarisa zvakare izvo zvekutanga zveEOTs, zvazvakanakira uye nekusimbisa kukosha kwekuti Isle of Man Trustee ine rezinesi uye yakadzorwa inogona kuwedzera pakuronga kwechokwadi kweEOT.

1. Chii chinonzi Employee Ownership Trust uye Sei Uchishandisa Imwe?

EOT inzira yekufambisa muenzaniso wemuridzi wevashandi uye inosanganisira kuendesa muridzi webhizinesi muTrust kuitira kubatsira kwenguva refu kweVashandi Vanokodzera.

Hurumende yeUK yakakurudzira kuendesa bhizinesi kuvashandi vayo kuburikidza neEOT ine mutero unozivikanwa wemuridzi ari kubuda. Pasi peEOT, vagovani vazhinji vanogona kutengesa zvinopfuura makumi mashanu muzana emari yekugovera kuTrust, vachiwana mari isingabhadharwe mutero.

Mamiriro ezvinhu uye zvinangwa zvemuridzi ari kubuda uye bhizinesi rinowanzoona kana EOT iri mhinduro yakakodzera. Madhiraivha akajairika ekuronga EOT anosanganisira; uko varidzi vepachivande vari kufunga kuronga kutevedzana, kutsigira zvirongwa zvekukura uye / kana pakutanga chirongwa chitsva.

EOTs haifanirwe kutariswa sezvishandiso zvekuronga mutero. Kusimwa kwavo kunofanirwa kubatsira zvechokwadi kubudirira kuri kuitika kwebhizinesi nevashandi varo. Mabhenefiti akazara anoongororwa muchikamu chinotevera.

2. Ndezvipi Zvakanakira zveVashandi Ownership Trust?

Mabhenefiti akatanhamara akakamurwa kuita mapoka makuru matatu, sezvakatsanangurwa pazasi;

i) Mabhenefiti eBhizinesi

Zvidzidzo uye zviitiko zvepasirese zvepasirese zvakaratidza kuti muridzi wevashandi anotungamira mukukwidziridzwa kwekutengesa.

Zvibereko zvakakosha zvebhizinesi zvinosanganisira:

• Lower Absenteeism
• Vashandi Vanofara uye Kuwedzera Kwevashandi Kugara zvakanaka
• Lower Staff Turnover uye nekudaro yakadzikisa mari munzvimbo dzakaita sekutora vanhu
• Kukurumidza Kukura Kwebasa
• Kuwedzera Chigadzirwa
• Kushongedzerwa zvirinani kubata mamiriro emusika akaoma sezvo vashandi vaine 'mifungo yemuridzi'
• Hapana yechitatu bato kutora, saka tsika iripo, tsika, uye mashandiro anochengetedzwa
• Inoshanda sechisikigo chinokonzeresa kuronga kutevedzana

ii) Benefits kune Varidzi

Varidzi vari kubuda vane zvinokurudzira zvinokurudzira kutengesa kuEOT, kunyanya mukana wekusunungurwa kweCapital Gains Tax pakuraswa kwemigove yavo (kuchengetwa kunosvika makumi maviri%).

Iyo yemukati yekutengesa maitiro, kuburikidza neEOT, inopawo akawanda mabhenefiti anoshanda:

• Hapana chikonzero chekutsvaga mutengi wekunze
• Mutengo wekutengesa unoenderana nekukosheswa kwemusika wakazvimirira, kudzivirira nhaurirano dzebato rechitatu
• Pre-yakatemerwa Kutengesa uye Kutenga Chibvumirano chinopa mukana wekugadzirisa mazwi
• Kubatanidza vashandi mukuchinja kwekuchinja, kunyanya nhengo dzeBhodi dzinopinda, kunovimbisa kupihwa kusina musono
• Kushandura kuenda kuEOT kunobvuma zvipo zvevashandi uye kuchengetedza nhaka yemuridzi.

iii) Mabhenefiti kuVashandi

Vose Vashandi Vanokodzera vanobatsirwa kubva kumakambani emakambani, akabatwa muzita ravo, kuburikidza neEOT. Saka nekudaro, mabhizinesi ane EOT anopa zvese zvemari uye zvisiri zvemari zvakanaka kune vashandi vavo.

Vashandi vanogona kuwana bhonasi isina mutero inosvika £3,600 pagore.

Kupfuura bhonasi, Vashandi Vanokodzera vane izwi mubhizinesi uye vanogona kubatsirwa kubva mune ramangwana-kugovaniswa kana zvisungo zvekubhadhara zveEOT zvazadzikiswa. Uku kurudziro yemari yenguva refu inoreva kuti vashandi vanogona kubatsirwa kubva mukukura kwebhizinesi, zvichifambiswa nekuvandudzwa mukuwedzera kwavo kubatikana uye kuzvipira, zvichizotungamira mukuita kukuru kwekutengesa.

3. Sei Uchishandisa Isle of Man Trustee kune yako Employee Ownership Trust?

Professional Trustee Sarudzo yeVashandi Ownership Trusts:

Kusarudza Nyanzvi yeTrasti yeEOT yako inogadzirisa zvakasiyana-siyana zvine chekuita nekutonga kwekuvimba uye kuderedza njodzi; isu tinofunga nezve zvakanakira uye zvakaipira zveLay uye Professional Trustees mune ino yakasarudzika chinyorwa.

Nyaya dzakajairika maererano nekugadzwa kweLay Trustees dzinosanganisira kushaikwa kwehunyanzvi hweTrust, kupokana kwechido, mutoro wekutonga wezvisungo zvemusangano, chinodikanwa chekuve nechinangwa uye kuzvimiririra mukuita basa ravo uye kudikanwa kwekuchengetedza ruzivo rwezvemutemo uye zvekutonga.

Kusarudza Mutariri Wehunyanzvi kunobvisa zvese izvi zvinokanganisa uye kuchengetedza EOT kubva pakutadza kutonga uye kusateedzera zviri pamutemo.

Isle of Man Professional Trustees eVashandi Ownership Trusts

Senguva yekunyora, hapana mutero weNhaka yeNhaka (IHT) inomuka, pakuendesa migove yemuridzi ari kubuda kuenda kuEOT, uye EOT zvakare inosunungurwa kubva kuIHT Relevant Property Regime. Kunyangwe kune ari kubuda muridzi, kambani nevashandi vari UK Tax Resident Domiciliaries, parizvino hapana chinodzivirira kushandiswa kwevasiri Resident Trustees. Muchokwadi, panogona kuve nezvikonzero zvinogombedzera zvisiri zvemutero zvekusarudza Non-Resident Professional Trustees, seaya ari muIsle of Man. Nekudaro, zvakakosha kubvuma kuti imwe neimwe nyaya inoda kutariswa pane yayo yega - sekune zvinhu zvese zvine chekuita neTrust, saizi imwe haikwane ese.

Isle of Man Trustees, senge Dixcart, vanofanirwa kuve nerezinesi pasi peFinancial Services Act 2008 uye iyo Yakagadziriswa Mabasa Order 2011, kuve nechokwadi chekutarisa kunoenderana kwekutonga ne Isle of Man Financial Services Authority. Uku kutarisisa kunovimbisa vatengi kuti matirastii aya anoomerera kune zvakanakisa maitiro muzvisungo zvavo zveEOT. Kana tichienzanisa, UK Professional Trustees haidi Rezinesi, uye masevhisi avo eTrasti haana kudzorwa.

Isle of Man inocherechedzwa pasi rose senzvimbo ine muenzaniso wezvemari yepasirese, ichizvikudza nemamiriro ezvematongerwo enyika, ehupfumi, uye ekutonga. Iine midzi yakadzika mukuomesesa Trust uye Corporate kuronga, iyo Island yezvemari masevhisi chikamu chinogarwa nenyanzvi dzine ruzivo.

Isle of Man neUK zvakapatsanurwa neIrish Sea, zvichireva kuti Isle of Man Professional Trustees vakazvimiririra zvechokwadi kubva kune EOT-inopihwa UK bhizinesi. Nekudaro, kuswedera kweIsle of Man uye zvifambiso zvinongedzo zvinoreva kuti maTrasti anogona kukurumidza kuenda kumisangano yakakosha yeUK, ichipa musanganiswa wakanakira kuzvimiririra uye kuwanikwa.

4. Dixcart Ingabatsira Sei NeKuronga Kwekuvimba Kwevashandi?

Dixcart Isle of Man yanga ichibatsira nemabhizinesi anotungamirwa nevaridzi, gadziriro dzakaoma dzeTrust uye dzakaomesesa dzevashandi vanogovana zvimiro, kweanopfuura makore makumi matatu - saka, isu takaiswa zvakanaka kwazvo kubatsira neVashandi Ownership Trusts.

Nekusimudzira hunyanzvi hwaDixcart uye masevhisi akatarisana nemhando, tinogona; unza chivharo chinoshanda pakati pebhizinesi nevaridzi varo, ichipa cheki uye zviyero pabhizinesi, vimbiso yekupokana nekukakavadzana kwechido uye kuona kuti kodzero uye zvido zvevanowana zvinogara zviri pamberi pekutanga.

Pinda Mukati

Kana iwe uchida kukurukura kuti maProfessional Trustee masevhisi anogona sei kuwedzera yako Employee Ownership Trust kuronga, ndapota inzwa wakasununguka kubata naPaul Harvey paDixcart: advice.iom@dixcart.com

Kana uchida kuverenga zvakawanda nezvenyaya iyi, mune zvakadzama, inowanikwa pano: Employee Ownership Trusts: An Sumo.

Dixcart Management (IOM) Yakatemerwa Rezinesi neIsle of Man Financial Services Authority

Iyo HMRC Open Consultation pane Mutero weVashandi Ownership Trust uye Employee Benefit Trusts ichangovhara sepa25 Gunyana 2023 uye inosanganisira chikamu chakatsaurirwa kuongororwa kweTrustee Tax Residency - kunyanya kushandiswa kweVasiri Vagari Vatariri veVashandi Ownership Trusts (EOTs).

Nepo kusingaratidzike kunge kune humbowo hwekushungurudzwa kwakapararira kwemaEOTs ekumahombekombe, HMRC inonzwa kuti kuchine chiyero chekuronga kweEOT yekunze kwemahombekombe kuenda kunze kwezvinangwa zveParamende uye chinangwa chekukurudzira kunowanikwa kune EOTs. Naizvozvo, kumwe kunatsa kwemitemo kunogona kunge kuri kuitira kunzvenga mukana wekutiza zvikwereti zveMutero weUK zvingave zvichikonzerwa nekutengesa kunotevera kune vechitatu.

Tichiri takamirira nemoyo wese mhedzisiro yeOpen Consultation, takafunga kuti ungave mukana wakanaka wekutarisa zvakare izvo zvekutanga zveEOTs, zvazvakanakira uye nekusimbisa kukosha kweiyo Isle of Man Trustee ine rezinesi uye yakadzorwa inogona kuwedzera pakuronga kwechokwadi kweEOT.

Muchinyorwa chino tinobata misoro inotevera:

1. Chii chinonzi Employee Ownership Trust?
2. Ndezvipi Zvakanakira zveVashandi Ownership Trust?
3. Sei uchishandisa Isle of Man Trustee kune yako Yevashandi Ownership Trust?
4. Dixcart Inogona Sei Kubatsira NeVashandi Ownership Trust Kuronga?

1. Chii chinonzi Employee Ownership Trust?

Kuvaka pamusoro pe Nuttall Review's mazano, ivo Finance Act 2014, yakadzikwa neUK's Clegg-Cameron Coalition, yakagadzirirwa kukurudzira mhando yemuridzi wevashandi. Chinangwa chayo chikuru chaive chekusimudzira hupfumi hwakasimba, hwakasiyana, uye nekudaro, hwakasimba. A manzwiro akatsigirwa neMutungamiriri uye Chancellor aripo, Rishi Sunak naJeremey Hunt., avo pari zvino vari kufunga mabhindauko ekukurudzira kuva nevashandi muUK kuti hupfumi hwenyika husimukire.

Pfungwa iyi haina kungofanana neUK uye mhando dzemakambani dzakafanana dziripo pasi rese, kunyangwe panogona kunge pasina mitero inofananidzwa. Somuenzaniso, the Chirongwa cheUnited States' Employee Stock Ownership Plan (ESOP), France's Société coopérative de production (SCOP), Zvirongwa zveVashandi vekuAustralia (ESS) uye chero nhamba yevamwe vashandi vanoshandira pamwe kana kugovera mamodheru ekutenga.

EOT ndiyo imwe nzira yekufambisa muenzaniso wemuridzi wevashandi. EOTs imhando yakarambidzwa yeEBT inogadziriswa neVavambi veKambani kana varidzi venguva uye inosanganisira kuendesa muridzi webhizinesi muTrust kuitira kubatsira kwenguva refu kweVashandi Vanokodzera.

Hurumende yeUK yakakurudzira kuendesa bhizinesi kune vashandi vayo nekusabvisa mutero. Pasi peEOT, vagovani vazhinji vanogona kutengesa zvinopfuura makumi mashanu muzana emari yekugovera kuTrust, vachiwana mari isingabhadharwe mutero. Mari yakabvumiranwa yekutengeswa inobva pakuenzanisa kwebhizimisi kunoitwa nenyanzvi yakazvimirira. Pasina mutengi wechitatu, mari iyi inofanirwa kuratidza izvo bhizinesi rinogona kubhadhara panguva inogamuchirwa.

Varidzi vazhinji vanosarudza yakazara 100% kutengeswa, nepo vamwe vachichengeta vashoma mukambani nekuda kwezvikonzero zvakasiyana- kuve nechokwadi chenhaka, mari inoenderera, kupfuudza capital kune vadikani sechikamu cheNzvimbo yavo kana kuita kuti kutengesa kudhure. zvebhizimisi. Zvakakosha kunzwisisa kuti chero ipi zvayo inotevera kuraswa kwezvikamu zvakachengetwa kuEOT hazvizobatsiri kuregererwa kwemitero. Kana chikamu chevashoma chikachengetwa, gadziriro inofanira kuitwa kudzivirira zvido zvevagovani kubva kuzviitiko, senge dilution.

Muchidimbu, iyo EOT inoshanda seTrust, inosanganisira Settlor, Vatariri, uye Vanobatsirwa. Unogona dzidza zvakawanda nezve izvo zvekutanga zveTrust pano.

Bato kuTrust	tsananguro
Settlor	Vanhu (s) vanorasa Kudzora Kufarira kwavo muKambani (kureva kuti inopfuura 50% yekodzero dzekuvhota nekuenzanisa).
Trustees	Inogona kutorwa mukati kubva kuVatungamiri nevashandi veKambani, kana kunze nekuita vakazvimiririra Professional Matirasti. Mamwe maEOT anogona kudaidza musanganiswa.
Mabatsiri	zvose Vanokodzera Vashandi vekambani. Iri ishoko rinotsanangurwa mukati meMutemo semushandi kana mubati wehofisi yeKambani Yekutengesa kana kambani huru yeBoka rekutengesa. Pane zvinodiwa kuenzana zvakasimba.

Iyo EOT inofambisa husiridzi husina kunanga hwezvikamu zveKambani. Nepo maTrasti varidzi vemigove zviri pamutemo, vashandi vanokodzera vanobata zita rakaenzana, zvichiita kuti vabatsirwe kubva mugovero, purofiti, uye kodzero dzekuvhota pasina kutonga kwekugovana. Izvi zvinopa mabhenefiti sekureruka kwekutonga uye kuwedzera kugadzikana.

Kuronga kweEOT kunoitwa nekuda kwezvikonzero zvakawanda uye mamiriro nezvinangwa zvinowanzoona kana EOT iri mhinduro yakakodzera. Madhiraivha akajairwa anosanganisira apo varidzi vepachivande, vangave mabhizinesi kana bhizinesi remhuri, vari kufunga kuronga kutsivana, kutsigira zvirongwa zvekukura kana pakutanga bhizinesi idzva. Nekudaro, maEOTs haafanire kutariswa sezvishandiso zvekuronga mutero. Kusimwa kwavo kunofanirwa kubatsira zvechokwadi kubudirira kuri kuitika kwebhizinesi nevashandi varo. Mabhenefiti akazara anoongororwa muchikamu chinotevera.

2. Ndezvipi Zvakanakira zveVashandi Ownership Trust?

Zvichitungamirirwa neHurumende yeUK uye zvichisimudzirwa nemasangano akaita seVashandi Ownership Association, muridzi wevashandi ndiyo inotungamira muUK yemuridzi weSME. Muna 2022, pakanga paine kuwedzera kwe37%, nehafu yemabhizimusi akadaro achichinja kubva 2021. Kubva pagumi nenomwe chete muna 17, nhamba yeEOTs yave kutopfuura chiuru uye inosanganisira mafemu ane mukurumbira akaita seARUP Group Limited, Adventure Forest Group Limited (Enda. Ape), uye zvine mukurumbira, iyo John Lewis Partnership PLC.

Pane mabhenefiti mazhinji emuridzi wevashandi anofambiswa neEOTs, asi kuve nyore ndakapatsanura iwo akatanhamara muzvikamu zvitatu zvikuru.

i) Mabhenefiti eBhizinesi

Kurudziro yeHurumende yeUK yekuve muridzi wevashandi kunobva pakutenda kukuru musimba rayo rekusimudzira hupfumi hwakasimba. Izvi zvakavakirwa mukutaura kweNuttall Ongororo yekuti kukurudzira vashandi kunotungamira mukukwidziridzwa kwekuita kwekutengesa. Zvibereko zvakakosha zvinosanganisira:

• Lower Absenteeism
• Vashandi Vanofara uye Kuwedzera Kwevashandi Kugara zvakanaka
• Lower Staff Turnover
• Kukurumidza Kukura Kwebasa
• Kuwedzera Chigadzirwa

Iyo EOT modhi inomhanyisa kubata kwevashandi, kazhinji kushandura mukuwedzera purofiti uye kuderedzwa mari munzvimbo dzakaita sekutora vanhu. Inovandudzawo kusimba kweKambani, yakashongedzerwa zvirinani kubata mamiriro emusika akaoma nekuti vashandi parizvino vane chikamu chakananga mumhedzisiro, kana 'pfungwa dzemuridzi'.

Kutengesera vashandi kuburikidza neEOT zvinoreva kuti bhizinesi riripo tsika, tsika, uye nzira yekushanda inogona kuchengetedzwa. Kusiyana neizvi, wechitatu-bato rekunze anogona kutsvaga kubatanidza kana kushandura bhizinesi kuti rienderane nemaitiro avo kana tsika yekambani - pamwe kunyange kuisa vashandi varipo panjodzi yekurovedza muviri mukugadzirisa kana kutaurirana patsva. Kuenderera mberi uku kunonyanya kukosha kune maSME uko varidzi vekutanga vakaita mabasa akakosha mukutonga kwekambani, zano, uye nzira yese kubva pakuvambwa. Kupfuurirazve, maSME mazhinji haana hurongwa hwakakwana hwekutevera; Kuronga kweEOT kunowanzo shanda sechisungo chakakodzera chekuita kuronga kwekutevedzana, kugadzirira chizvarwa chinotevera cheutungamiri pamabasa avo.

Chimiro chebespoke chekutengeswa kweEOT chinopa kuchinjika kukuru, kubva pakusarudza mari kusvika kunguva yekupihwa. Kazhinji, mutengo wekutengesa unopararira kwemakore akati wandei uye unobhadharwa kubva mupurofiti yebhizinesi. Zvichienderana nemamiriro ezvinhu, izvi zvinogonawo kubvumira Kambani kuti igadzirire nenzira inoenderana zviri nani nezvido zvenguva refu zvebhizimisi nevashandi varo semuenzaniso kukurumidza nzira yekugovera purofiti nekudzikamisa mwero wemari yechikwereti inodiwa.

Muchidimbu, EOT, pasi pemamiriro akakodzera, izano rakasimba rekuona kuti bhizinesi rinogara richibudirira uye kugadzikana.

ii) Benefits kune Varidzi

Varidzi vari kubuda vane zvinokurudzira zvinokurudzira kutengesa kuEOT, kunyanya mukana wekusunungurwa kweCapital Gains Tax pakuraswa kwezvikamu zvavo.

Kuchengetedzwa uku kwe20% kunonyanya kumanikidza pamberi peBusiness Asset Disposal Relief yakaderedzwa (yaimbonzi Entrepreneurs' Relief). Iyo cumulative limit yehupenyu hwese mvumo yadonha kubva £ 10m kune £ 1 miriyoni yezvinokodzera kuwana inoyerera kubva mukuraswa musi wa11 Kurume 2020 kana mushure..

Iyo yemukati yekutengesa maitiro kuburikidza neEOT inopa akawanda mabhenefiti anoshanda:

• Hapana chikonzero chekutsvaga mutengi wekunze.
• Mutengo wekutengesa unoenderana nekukosheswa kwemusika wakazvimirira, kudzivirira nhaurirano dzebato rechitatu.
• Pre-yakatemerwa Kutengesa uye Kutenga Chibvumirano chinopa mukana wekugadzirisa mazwi.
• Kubatanidza vashandi mukuchinja kwekuchinja, kunyanya nhengo dzeBhodi dzinopinda, kunovimbisa kupihwa kusina musono.
• Kushandura kuenda kuEOT kunobvuma zvipo zvevashandi uye kuchengetedza nhaka yemuridzi.

Iyi nzira inopa muridzi ari kubuda kujeka uye chokwadi pazvinhu izvo zvisingawanzo kudzora mukutengesa kwechinyakare kutengeserana, sematemu ekutengeserana, mutengo wekutengesa, uye zuva rekubuda nezvimwe.

Kurongeka kwemari yekutengeswa kweEOT inogonawo kuve yakagadziridzwa zvakanyanya. Sarudzo dzinosanganisira mari yemutengesi, mari yechikwereti chekunze, vanoisa mari, kana kushandisa mihoro yekambani; nzira yakasanganiswa yakajairika kukwenenzvera mhedzisiro kune vese. Nekudaro, iyo nzira yekubhadhara mari inoda kunyatsotariswa uye inofanirwa kurairwa.

Mumamiriro ezvinhu akakodzera, kutengeswa kweEOT kunopa varidzi nzira yekubuda nayo, ichipa humwe hutongi pamusoro pekutengesa, ukuwo uchisimbisa nhaka inogara.

iii) Mabhenefiti kuVashandi

Vese Vanokodzera Vashandi vanobatsirwa kubva kumakambani emakambani akabatwa muzita ravo kuburikidza neEOT. Saka nekudaro, mabhizinesi ane EOT anopa zvese zvemari uye zvisiri zvemari zvakanaka kune vashandi vavo.

Kutanga uye zvakanyanya, pasi pe Finance Act 2014, vashandi vanogona kuwana bhonasi isina mutero inosvika £3,600 pagore. Mamiriro ebhonasi iyi, sekutsanangurwa kwazvino mu s312B yemutero weIncome (Earnings and Pensions) Act 2003, zvinosanganisira:

• Kupinda Zvinodiwa: Vashandi vese, kusanganisira vari mhiri kwemakungwa, uye mune chero kambani iri mukati meboka rechimiro, vanofanirwa kuve vakakodzera kuwana chero inokodzera bhonasi mubairo panguva iyo mubairo wakatarwa.
• Kuenzana Zvinodiwa: Vashandi vanofanira kutora chikamu maererano nemitemo yakafanana. Zvinosiyana zvakaita semuhoro, kureba kwesevhisi, uye maawa anoshandiswa zvinogona kuona bhonasi inokodzera. Chinodiwa chekuenzana chinotyorwa kana chirongwa chacho chose kana kunyanya chichibatsira vatungamiriri kana vanotambira zvakanyanya.
• Office Holder Chinodiwa: Mukati mekambani imwe neimwe kubhadhara hakuzokodzeri kana vatungamiriri kana vane mahofisi uye vamwe vashandi vane chekuita navo vakapfuura 2/5 yevashandi vese.

HMRC's Open Consultation inofunga nyaya dzinokosha maererano neIncome Tax-yemahara bhonasi. Zvinonyanya kukosha, Employee Ownership Association inotaura kuti nekuda kwekukwira kwemitengo, kukosha kwechokwadi kwebhonasi iyi isina mutero yakaderera kubva 2014. Vanoratidza kuti ikozvino yakakodzera muganhu inofanira kuva £ 4,600 +.

Kupfuura bhonasi, Vashandi Vanokodzera vane izwi mubhizinesi uye vanogona kubatsirwa kubva mune ramangwana-kugovaniswa kana zvisungo zvekubhadhara zveEOT zvazadzikiswa. Uku kurudziro yemari yenguva refu inoreva kuti vashandi vanogona kubatsirwa kubva mukukura kwebhizinesi, zvichifambiswa nekuvandudzwa mukuwedzera kwavo kubatikana uye kuzvipira, zvichizotungamira mukuita kwekutengesa kukuru.

Nepo EOT ichibatsira vese Vanokodzera Vashandi, izvo zvakaomesesa zvinodikanwa hazvidzivisi bhizinesi kuita mamwe matanho. Semuenzaniso, gadziriro inogona kuitwa yekuti vashandi vakakosha vatenge zvakananga migove yekambani kunze kweTrust. Izvi zvinopa nzira yakasarudzika yekuzivikanwa, kubatsira kuchengetedza tarenda.

Zvakakosha kuti vashandi vanyatsoziva nezveEOT uye chimiro chekukurudzira. Bhizinesi rinofanirwa kutora nzira yekuenda kudzidzo, iyo inogona kusanganisira kutaurirana nguva dzose kubva kuTrasti uye manejimendi maererano nenguva uye mabhenefiti.

Bhizinesi rinogona kusarudza kumisa Dare reVashandi kuti rifambise kutaurirana kwakanaka pakati pevashandi neTrasti. Kanzuru yeVashandi inomiririra zvido zveVashandi Vanokodzera, ichivapa izwi uye nzira yekuziviswa nezve uye kufurira zviitiko zveEOT. Kodzero dzakananga nemasimba zvinogona kuchengeterwa Kanzuru mukati memagwaro ebumbiro reEOT. Semuenzaniso, simba rekurambidza zvimwe zviito, kubvumidza dzimwe sarudzo kana kuve nekodzero yekubvunzurudzwa pane zvimwe zvinhu. Neimwe nzira, basa reKanzuru rinogona kunge riri rekuraira mune zvakasikwa.

Pakupedzisira, kutengesa kwekutengesa kune mapato ekunze kunogona kuzara nekusagadzikana. Sezvineiwo, shanduko kuenda kuEOT yakatwasanuka sezvo vashandi vari vatengi, uye vanotova nekunzwisisa kwakadzama kwemashandiro ekambani, tsika, uye chiono, kuve nechokwadi chekuenderera kwebhizinesi uye netarisiro kukura kwakadzikama.

Mumamiriro akakodzera, kuchinjika kuenda kuEOT kunopa mabhenefiti kwete kune bhizinesi uye muridzi ari kubuda, asiwo kune vese Vanokodzera Vashandi. Ichi chimiro chinogona kugadzirisa kuchengetedza tarenda uye matambudziko ane chekuita nekukwira kwemitengo, kusimudzira hupfumi hwakasimba uye nzanga yakaenzana.

3. Sei uchishandisa Isle of Man Trustee kune yako Yevashandi Ownership Trust?

MaTrasti akagadzwa kuti atungamirire EOT achabata Zita reMutemo kuEOT Shares uye nechikwereti kune Vanobatsirwa musanganiswa weTrustee Duties uye Fiduciary Duties. Aya mabasa emutemo anogona kunetsa uye kutakura mwero wemhosva. Kunyanya akakodzera mabasa anofanirwa kutariswa, anosanganisira:

• Kuchengeta uye kuita mukufarira kweVabatsiri
• Chinodiwa kuti tidzivise kupesana kwechido
• Kushandisa hanya zvine mufungo nounyanzvi
• Kunzwisisa uye kuita zvisungo zvavo zvinoenderana nemitemo yeTrust
• Kuita zvakanaka uye nekusarerekera pachinzvimbo chavo seTrasti

Kunyange zvakajairika kuti Vatariri veEOT vave vanhu kana kuti Professional Professional Trustee, mamwe mabhizinesi anosarudza SPV kuti ishande sePrivate Trust Company (PTC). Kana nzira iyi yasarudzwa, Vatariri vanova Vatungamiriri vePTC. Nepo chimiro chePTC chichipa Chikwereti chakaganhurirwa, kuchengetedza zvinhu zveVatungamiriri veTrasti kubva kumatare emutemo akanangana nePTC, hazvipi nhovo yakakwana. Semuenzaniso, muzviitiko zvemhosva, kukundikana kweFiduciary Duties kana Gross Negligence etc. Vatariri vanogona kutarisana nemunhu, kana kunyange akabatanidzwa uye akawanda, mutoro.

Kuita seTrasti ibasa rakakura rinogona kuoma uye rinofanirwa kunzwisiswa zvizere usati wagadzwa. Kusarudza maTrustees akakodzera eEOT kwakakosha nekuda kwekugona kwenguva refu kwekugadzwa. Kazhinji, vavhoti vanogona kuiswa muchikamu cheLay Trustees uye Professional Trustees. Unogona verenga zvakawanda pamusoro pekusiyana kwakasiyana pakati peLay uye Professional Trustees pano.

Isa Sarudzo dzeTrustee dzeVashandi Ownership Trusts:

Vashandi veTrasti vanogona kutariswa sezvo vakaiswa zvakanaka kutungamira nzwisiso mukushanda kwezuva nezuva nematambudziko ebhizinesi, kuvharira kutaurirana pakati pevashandi neTrust. Kupfuurirazve, kugadzwa uku kunogona kupa mukana wekuvandudza tarenda kuita chikamu chechirongwa chakakura chekutevera. Naizvozvo, Mushandi weTrasti anogona kuwedzera kukosha mukuita sarudzo uye anogona kusimudzira tsika yakabatana neEOT, achivagadzirira mabasa emangwana.

Mabhizinesi anowanzo fungawo kugadza Board-level MaTrasti. Kunyanya, Vasiri-Vatungamiriri Vatungamiriri vanogona kupa maonero akaenzanirana papfungwa dzekambani, vachipa Bhodhi rinomiririrwa neTrust uye kuita nekuwedzera kuzvimiririra.

Varidzi vari kubuda vanogonawo kuda kutora zvinzvimbo zveTrasti kana kugadza shamwari dzepedyo, vachitarisira kuchengetedzwa kwesimba pamusoro pebhizinesi. Kunyange izvi zvichitanga kuita sezvine musoro, kunyanya kune Vavakidzi vane hanya zvakanyanya nekambani yavo trajectory, inotakura misungo. Kutonga kunoramba kuripo uye pesvedzero kumuridzi ari kubuda zvinogona kukanganisa shanduko yebhizinesi uye nekuramba mabhenefiti echokwadi ekuchinja kuenda kune yevashandi modhi.

The HMRC Open Consultation yakafunga nezvekubuda kwevaridzi uye inokurudzira kuganhurira kutora chikamu kwevaimbove varidzi nevasonganiri vavo vepedyo kuita basa revanhu vashoma. Chero kutyorwa kweizvi mushure mekuraswa kungave chiitiko chekusakodzera, zvichitungamira kune pakarepo CGT Mutero kubhadhariswa kune matirastii, kana aimbove muridzi kana mukati megore rekutanga rinotevera kuraswa.

Zvisinei, kugadzwa kwe ani Lay Trustee haina matambudziko:

• Vimba Nyanzvi: Vatariri veLay vanogona kunge vasina ruzivo rwekutanga mukutonga kweTrust, mabasa ekuvimbika, kana kutungamira kwekambani kunoda kudzidziswa uye kuenderera mberi kweCPD zvisungo. Izvi zvinogona kureva kudzika kwekudzidza, izvo zvinogona kutungamirira kune zvikanganiso kana kusashanda.
• Kurwisana kweShoko+ Semuyenzaniso, muridzi ari kubuda anogona kunge aine zvido zvake zvemari kana zvimwe zvirongwa zvinogona kupesana nezvinofarirwa neVashandi Vanokodzera kana budiriro yenguva refu yebhizinesi. Uyezve, nepo NED ichizvimiririra zvakanyanya, ivo vachiri kushandiswa nekambani uye vari pedyo zvakanyanya kupfuura zvingamboita bato rekunze.
• Administrative Mutoro+
• Chinangwa uye Kuzvimirira: Kubatana kwakadzika midzi nebhizinesi munondo unocheka kaviri. Inogona kubatsira mukunzwisisa nuances asi inogonawo kukanganisa kuita sarudzo dzisina tsarukano. Kupfuurirazve, kana varidzi vari kubuda kana Nhengo dzeBhodi dzinoshanda pamwe chete nevashandi veTrasti, zvakakosha kubvuma kuti mapato aya anogona kutungamira nharo dzakakosha nekuita sarudzo, nekuda kwesimba rehunhu uye ruzivo. Kupfuurirazve, Vatariri veEOT vachangotarisana nekumanikidzwa kubva kunhengo dzebhizinesi, izvo zvinogona kuita kuti zviome kuchengetedza kusarerekera kana kuita sarudzo dzisingafarirwe asi dzinodiwa.
• Kutevedzwa kweMutemo uye Kudzora: Hutongi hwekuvimba kazhinji hunosanganisira mabasa akaomarara emutemo uye ekutonga. Vasina ruzivo rweLay Trustees vanogona kunge vasina kujairana nenzvimbo idzi, zvichizotungamira mukusateedzera kana nyaya dzemutemo.

Professional Trustee Sarudzo yeVashandi Ownership Trusts:

Kusarudza Nyanzvi yeTrasti yeEOT yako inogadzirisa zvakasiyana siyana zvine chekuita nekuvimba manejimendi uye kuderedza njodzi. Sarudzo iyi inochengetedza EOT kubva pakutadza kutonga uye kusatevedzera zviri pamutemo nekushandisa wechitatu-bato nyanzvi uyo anotarisisa zvakanyanya kutendeseka kutonga.

Nyanzvi yeTrasti, kuve yakazvimirira zvachose, inovimbisa kusarerekera uye kusarerekera kwekuita sarudzo, iyo yakakosha mukuchengetedza zvido zvevanobatsirwa neEOT uye kuve nechokwadi chekutonga kwakasimba. Ivo vanoita basa rakakosha mukuyananisa kusawirirana, vachisimudzira ruzivo rwavo rwakakura, uye nekupa hutsva, hwekunze maonero ekuronga zvine hungwaru.

Vakashongedzerwa neakasarudzika masisitimu uye nzira dzekuita manejimendi eEOT, vanoisa tarisiro isina kupatsanurwa kukutonga kwekuvimba, vachiona kuti hapana kupokana nemamwe mabasa uye mabasa. Zvinonyanya kukosha, kusiyana neLay Trustees, Professional Trustee inogona kuunza hukama hunoenderera uye hwakagadzikana neEOT nekusingaperi, kunyanya kana Trust Services Provider ine mutengo wakaderera wevashandi inosarudzwa, ichikurudzira kuwirirana, kwenguva refu yebhizinesi kubatana.

Isle of Man Professional Trustees eVashandi Ownership Trusts

Sepanguva yekunyora, hapana mibairo yeIHT inomuka pakuendesa migove yemuridzi ari kubuda kuenda kuEOT uye EOT zvakare inosunungurwa kubva kuIHT Relevant Property Regime. Naizvozvo, kunyangwe kune ari kubuda muridzi, kambani nevashandi vari UK Tax Resident Domiciliaries, parizvino hapana chinodzivirira kushandiswa kweVasiri Vagari Vatariri. Muchokwadi, panogona kuve nekugombedzera kusiri kweMutero zvikonzero zvekusarudza Vasiri-Resident Professional Trustees, seaya ari muIsle of Man. Nekudaro, zvakakosha kubvuma kuti imwe neimwe nyaya inoda kutariswa pane yayo yega - sekune zvinhu zvese zvine chekuita neTrust, saizi imwe haikwane ese.

Isle of Man Trustees, senge Dixcart, vanofanirwa kuve nerezinesi pasi peFinancial Services Act 2008 uye iyo Yakagadziriswa Mabasa Order 2011, kuve nechokwadi chekutarisa kunoenderana kwekutonga ne Isle of Man Financial Services Authority. Uku kutarisisa kunovimbisa vatengi kuti matirastii aya anoomerera kune zvakanakisa maitiro muzvisungo zvavo zveEOT.

Uyezve, Isle of Man inozivikanwa pasi rose seyemuenzaniso wezvemari wepasirese hub, ichizvikudza yakagadzikana yezvematongerwo enyika, ehupfumi, uye inotonga mamiriro. Nemidzi yakadzika muTrust uye Corporate kuronga, chikamu chezvemari chechitsuwa chinogarwa nenyanzvi dzine ruzivo.

Isle of Man neUK zvakapatsanurwa neIrish Sea, zvichireva kuti Isle of Man Professional Trustees vakazvimiririra zvechokwadi kubva kune EOT-inopihwa UK bhizinesi. Nekudaro, kuswedera kwayo uye zvekufambisa zvinongedzo zvinoreva kuti maTrasti anogona kukurumidza kuenda kumisangano yakakosha yeUK, ichipa musanganiswa wakanakira kuzvimiririra uye kuwanikwa.

4. Dixcart Ingabatsira Sei NeKuronga Kwekuvimba Kwevashandi?

Dixcart Isle of Man yanga ichibatsira nemabhizinesi anotungamirwa nevaridzi, gadziriro dzakaoma dzeTrust uye dzakaomesesa dzevashandi vanogovana zvimiro kweanopfuura makore makumi matatu - saka, isu takaiswa zvakanaka kwazvo kubatsira neVashandi Ownership Trusts.

Nekusimudzira hunyanzvi hwaDixcart uye masevhisi akatarisana nemhando yepamusoro, tinogona kuunza chivharo chinoshanda pakati pebhizinesi nevaridzi varo, tichipa cheki uye zviyero pabhizinesi, vimbiso yekupokana nekupokana kwechido uye kuti kodzero uye kufarira kwevanowana zvinogara kuri kwekutanga. .

Pinda Mukati

Kana iwe uchida kukurukura kuti maProfessional Trustee masevhisi anogona sei kuwedzera yako Employee Ownership Trust kuronga, ndapota inzwa wakasununguka kubata naPaul Harvey paDixcart: advice.iom@dixcart.com

Dixcart Management (IOM) Yakatemerwa marezinesi neIsle of Man Financial Services Authority.

Mabhizinesi anhasi ari pasi pejecha rinogara richichinja remutero, mutemo uye hupfumi hunogara huripo, hunowedzera hupfumi hwenyika. Kubatanidza Trust & Corporate Services Provider kutonga uye kutonga kambani yako kunogona kupa akawanda mabhenefiti, kunyanya kune vemabhizinesi, mahofisi emhuri kana masangano anoshanda munzvimbo dzakawanda.

Trust & Corporate Services Providers, anowanzo kunzi TCSPs, mafemu ehunyanzvi anopa huwandu hwehunyanzvi hwekuita kumabhizinesi, achivabatsira nehutongi, zvemutemo, zvemari, uye zvimiro zvekutonga kambani, kudyidzana nezvimwe.

Muchinyorwa chino tinotarisa 7 yezvikonzero zvinotungamira nei kushandisa rezinesi uye yakadzorwa Isle of Man TCSP inogona kuchengetedza mabhizinesi nemabhizinesi ane simba zviwanikwa zvakakosha:

1. Kutonga Kureruka uye Kureruka
2. Nyanzvi uye Nyanzvi Ruzivo
3. Kubudirira kweMutengo
4. Risk Management, Governance and Compliance
5. Bhizinesi Kuenderera mberi uye Kuwedzera
6. Pre-kuronga Kutengesa Kwemangwana
7. Zvose Zvose

1. Kutonga Kureruka uye Kureruka

Kune vazhinji vemabhizinesi nemabhizinesi ari kukura hapana chishandiso chekupa kune zuva nezuva manejimendi emakambani izvo zvisingawedzeri padanho rekupedzisira - asi munyika yanhasi, kutonga kwakanaka kwakakosha kupfuura kare. Kupfuurirazve, panogona kunge pasina vashandi uye/kana hunyanzvi kana hunyanzvi mumba kuzadza kugadzwa kwakakosha senge Directorships kana Secretary Secretary etc.

Kunyangwe kune mamwe mabhizinesi akasimbiswa anoshanda pasi rose, kana kuvepo munyika dzakawanda, kuve negadziko rimwe chete rekushanda kunogona kuunza kugadzikana uye chokwadi uko mutero uye mutemo wepamutemo zvine chekuita.

Kushandisa Isle of Man TCSP inogona kupa bhizinesi kugadzikana kwakadaro uye kuderedza mutoro wekutonga pauri nechikwata chako, ichikusunungura kuti utarise zviitiko zvebhizinesi rekutanga uye kuronga zvine hungwaru mupakeji "zvese-mu-imwe".  

Pamusoro pezvo, kuvhurwa uye kuenderera mberi kwekuchengetedza hukama hwebhangi kwakakosha mukufambisa kwechero bhizinesi. TCSP yakasimbiswa ichave nehukama hwakasimba hwebhangi uye inokwanisa kutungamira bhizinesi rako kuburikidza neakaundi yakaoma yebhangi pa-boarding maitiro. Chokwadi, mazhinji mabhangi ekubvisa migwagwa anovimba nezvisumo zvakaitwa nemarezinesi uye akadzorwa TCSPs kune mabhizinesi nemabhizinesi madiki. Muzviitiko zvakawanda, akati mabhangi anosimbirira kune yemuno, mugari Bhodhi reVatungamiriri anopihwa neTCSP.

MaTCSP, akadai saDixcart, ane vashandi vane hunyanzvi vane ruzivo, hunyanzvi uye kugona kushanda kubata yako yezuva nezuva kambani admin sekuchengeta mabhuku, kubhengi, mabasa ekunyora, uye mafaera ekutonga zvinobudirira uye nemazvo. Uyezve, maitiro akanakisa anozivisa zvese zvinoitwa nekambani - zvichikupa rugare rwepfungwa kuti zvese zvinotarisirwa, zvemutero uye zvemutemo zviri kuzadzikiswa.

2. Nyanzvi uye Nyanzvi Knowledge?

TCSP yakanaka yemhando yepamusoro inowanzo shandisa nyanzvi dzinokwanisa kubva kune akati wandei. Izvi zvinowanzo sanganisira vanhu vanobva kuaccounting, zvemutemo, mutero uye fiduciary zvikamu senge trust uye estate varapi uye chartered secretary.

Kuve nenyanzvi nehunyanzvi hwavo huripo huripo hunogona kupa mabhizinesi nemabhizinesi ekutanga rutsigiro rwakakosha pakufambisa indasitiri yavo, kudzivirira zvikwereti zvingangoitika kana hunza. Izvi zvakare zvakakosha zvakanyanya mumusika we-bearish post-denda hunyanzvi musika uko kupinza basa kwave kuoma zvakanyanya munenge mune yese indasitiri - mukukanganisa, bhizinesi rako raizove neboka renyanzvi dzakachengetwa paruoko.

KuDixcart, vashandi vedu vane nzwisiso yakadzama yehutongi hwemakambani, mitemo, mirau, uye kuchengetedza ruzivo rwakanaka rwemutero pamwe nechero hutongi kana pasi rose zvinodiwa.

TCSPs zvakare inowanzova netiweki akakura ezvemitemo, mutero, mari, uye bhizinesi nyanzvi dzinogona kupa rumwe rutsigiro uye masevhisi sezvinodiwa. Kupfuura Dixcart's 50+ makore ekutengesa, takaunganidza network yenyanzvi dzakavimbika, zvekuti kunyangwe kwatisingazive mhinduro, tinoziva ndiani achazviita. Ruzivo urwu runogona kukosha mukuita sarudzo kwekambani uye hunova nechokwadi chekuteedzera uku uchinzvenga zvikwereti zvingangoitika.

3. Kubudirira Kwemutengo

Sekutaura kunoita, 'nguva imari'. Chirevo ichi chakanyanya kukosha kune vemabhizinesi uye mabhizinesi ari kukura, avo vanowanzoreruka pakubata kwevashandi uye vanofanirwa kuramba vakasimba kuti vave nemukana wakanyanya wekubudirira mumabasa avo ebhizinesi.

Hutongi hwakakodzera hwekambani hunogona kutora nguva uye hunoda ruzivo rwehunyanzvi. Zviito zvakaita sekuzadza mafiyuta epagore, kubata nyaya dzemutemo (sezvibvumirano) kana kutsvaga zano, kubata nevapi vezano vemitero, kuchengetedza maakaundi, kuita misangano yebhodhi uye sarudzo dzemaminiti, kubhengi nezvimwewo zvinotora maawa akakosha ekushanda kure nekuzadzisa zvinangwa zvebhizinesi. Mubvunzo ndewokuti, zvingava zvinobudirira here kuhaya vashandi pane kuburitsa kunze?

Ngatitorei UK semashanga anoshanda, sezvo vari muvakidzani wedu wepedyo. Kushandisa maneja, anozoita zvekutanga admin semuenzaniso kurongedza zvinyorwa, basa rekutanga faira, kupindura runhare nezvimwe. uye (kwete zvinhu zvakaita seakaunzi, kubata nevapi vezano vechitatu, kugadzira mutero uye VAT filings nezvimwewo), kazhinji anoraira an mari iri pakati pe £25,000 kusvika pa £35,000, paavhareji, mukati meUK. Izvi hazvibatanidzi vashandirwi NI, maawa akarasika nekuda kwemvumo yezororo shoma, mipiro yepenjeni, mazuva ekurwara, midziyo, nzvimbo yehofisi, mabhonasi, mabhenefiti nezvimwe izvo, zvichibva pane yakaderera ye- £ 25,000, inomiririra muripo kune mushandirwi wecirca. £45,000+ pagore. Mutengo uyu unomiririrawo sosi yakaganhurirwa muremit uye kugona, uye inogona kudhura zvisingaite.

Kune rimwe divi, kambani inoita yepakati-yepamusoro nhanho yekuenderera mberi inogona kuunza TCSP mubhadharo we circa £25,000+ pagore zvakazara. Nezveizvi, bhizinesi riri kuwana mukana kune vane hunyanzvi maakaunti, vanyori vemakambani, nyanzvi matirasti etc., network yevakavimbika uye nyanzvi vanobatika kutenderera pasirese, kazhinji mazana (ma) emakore 'akasanganiswa ruzivo uye, mune yakanaka TCSP, yakananga. mutsara kuchikwata chevakuru manejimendi uye chimiro chemubhadharo chakajeka chinopa chokwadi chemutengo.

Dixcart inopa masevhisi akazara kune vatengi vayo, vazhinji vacho vari mabhizinesi nemabhizinesi madiki kusvika epakati anoda kuita mapurojekiti aneshungu kana kuva nezvinangwa zvekukura zvekusangana mukati meimwe nguva yenguva. Haisi chete iyo Isle of Man kambani inobatsirikana kubva kune inoshanda uye inoshanda timu yevanokwanisa nyanzvi, asi muripo unogara wakajeka uye wakagadzirirwa kune bhizinesi riri mubvunzo.

4. Risk Management, Governance and Compliance

GRC manejimendi yave yakakosha kune inoenderera mberi purofiti uye kusimba kwechero bhizinesi razvino, kuve nechokwadi chekuti bhizinesi rinoshanda zviri pamutemo, zvine hutsika, uye zvine pundutso. GRC ine hukama zvakanyanya nemisimboti yeEnvironment, Social, and Governance (ESG) chiitiko chakaitika kwemakumi emakore uye nekukasira mumakore achangopfuura - iko zvino kuchengetwa nemapurisa nevanodzora mari maererano nekusazvibata uye kutevedzera zvirevo zveveruzhinji nezvimwe.

Izvi zvese zvakanaka kutaura, uye zvinonzwika zvakanaka, asi manejimendi eGRC anorevei chaizvo mukuita?

Kutonga kwakanaka kwekambani kunosanganisira kudzikamisa zvido zvevazhinji vekambani vane chekuita, vakadai sevaridzi, ngirozi dzinoisa mari, manejimendi, vashandi, vatengi, vatengesi, masangano ezvemari/mabhangi, masangano ehurumende nenharaunda dzenharaunda nezvimwewo. Kutonga kwakanaka kunobatsira kuvaka kuvimba uye kuvimbana pakati pevanobatanidzwa. , nokudaro kukurudzira kusimba uye kuchengetedza kukura.

Risk manejimendi iri pakati pekuzivikanwa, kuongorora uye kutonga kwekusagadzikana uye kutyisidzira kukambani nevanobata nayo. Kutyisidzirwa uku kunogona kuuya nenzira dzakawanda, kusanganisira maitiro emari, zvikwereti zvepamutemo, kuita sarudzo, zvikanganiso zvekutonga kana nyaya dzecybersecurity. Yakanaka manejimendi yenjodzi inobatsira kambani kubvisa, kudzikisira kana kuona zvakatipoteredza izvo zvinogona kutungamira mukurasikirwa nemari, kukuvadzwa kwemukurumbira, mhosva yekupara mhosva uye nezvimwe - saka inosimudzira kusimba kwekambani uye ine chinangwa chekuchengetedza bhizinesi mune ramangwana.

Semuyenzaniso, kusiyanisa mashandiro ebhizinesi munzvimbo dzakasiyana siyana kunoita kuti muzvinabhizimusi aparadzire njodzi yavo uye aderedze kuratidzwa kwavo kune shanduko mune imwe nyika yehupfumi, yemutemo kana yemutero.

Chekupedzisira, kutevedza kune chekuita nekutevedzera kwekambani mitemo, mirau, mwero, uye maitiro ehunhu mukati menzvimbo dzekutengeserana. Kutadza kutevedzera zvinodiwa izvi kunogona kutungamira kune zvirango zvemari, mhosva yemutemo uye kukanganisa zita. Mabhizinesi anoita zvimwe zviitiko, senge investment management, mabasa ekurapa nezvimwe anofanirwa kutevedzera mitemo yakasimba.

TCSPs inogara yakagadziridzwa pane zvemutemo uye zvekutonga shanduko, kuve nechokwadi chekuti bhizinesi rinoramba richienderana nemitemo yese yakakodzera uye inodzivirira zvirango zvingangoitika kana nyaya dzemutemo. Izvi zvinonyanya kukosha kune bhizinesi parinokura, ingave chinangwa chekutengesa mune ramangwana kana kutenderera kambani pane shanduko, GRC iri pano kuti igare.

Nekuita nyanzvi dzakadai seDixcart kubata akakosha bhizinesi mabasa, senge GRC manejimendi, mabhizinesi anogona:

• Kuvandudza kuita sarudzo kuburikidza nekuendesa kudzora, zvemutemo uye mutero kuziva nenzira yakavimbika uye nenguva, nekudaro kuvandudza kunaka kwemaitiro uye ekuita sarudzo.
• Kuvandudza hunyanzvi kuburikidza nekugadzirisa maitiro uye maitiro, kuchengetedza nguva uye zviwanikwa.
• Wedzera kuvimba kwevanobatanidzwa, izvo zvinogona kutungamira mukuwedzera kwekudyara, kudyidzana kuri nani kwekushanda, uye mukurumbira wakavandudzwa.
• Ita shuwa kusimba nekuziva, kuongorora uye kugadzirisa zvinogona kuitika njodzi dzemari, zvikwereti zvepamutemo uye kutyisidzira kwakashata.
• Diversity mashandiro ebhizinesi munzvimbo dzakawanda, nekuparadzira njodzi uye kuderedza kuratidzwa kune shanduko munzvimbo imwe chete yehupfumi, yemutemo kana yemutero.

5. Bhizinesi Kuenderera mberi uye Kuwedzera

Sezvo bhizinesi richikura zvido zvaro zvinoshanduka. Masevhisi eTCSP anogona kuchinjika kuti asangane nezvido zvinoshanduka nekupa akagadziridzwa uye ane scalable mhinduro dzinoenderana nekusimudzira bhizinesi uye zvirongwa zvekuwedzera. MaTCSPs evaridzi vega, akadai seDixcart, vanogona kugadzirisa zvavanopa nekukurumidza uye kuongorora zvaunoda kubuda zvichienderana nekukura kana kushanduka kwekuda, pasina kukanganisa.

Kuenderera mberi kwevashandi kwakakosha zvakanyanya pakubudirira kwemabhizinesi ekutanga uye ari kukura. Muchokwadi, imwe yenyaya dzakakosha dziri kusangana nemabhizinesi nhasi kutora kwakavimbika uye kuchengetedzwa kwevashandi vakanaka. Iyi haisi nyaya iyo yakanaka mhando yeTCSP inobatanidzwa.

Dixcart inopa mabhizinesi kuwana hunyanzvi uye ruzivo rwevanopedza basa kwenguva yakareba sezvaidiwa. Paunenge uchisarudza TCSP unofanirwa kuve nechokwadi chekuti kune yakaderera churn mwero wevashandi uye/kana chikamu chikuru chenhengo dzechikwata chevakuru vagara kwenguva refu, vauchawana mukana wakananga kwavari. Mumamiriro ezvinhu akadai, iwo anobatika anogona kuita seako akazvipira ekubata mukati mehukama hwese, achivabvumira kuwana ruzivo rwakakura mubhizinesi, nyaya dzako uye zvinangwa, uye nekudaro vanopa mamwe anoshanda uye anoshanda masevhisi.

Uyezve, kune vemabhizinesi nemabhizinesi ane zvishuwo zvepasirese, TCSPs inogona zvakare kubatsira nekugadzira kambani uye kutevedza munzvimbo dzekunze - zvichiita kuti boka rakazara repasi rose rigadzirwe kuburikidza nenzvimbo imwe yekubatana. Rutsigiro urwu runogona kubatsira kufamba mirau yepasirese yakaoma uye misiyano yetsika, zvichiita kuti nzira yekuwedzera iite nyore. Kuvepo munzvimbo dzakawanda kunogonawo kuderedza njodzi nekusiyanisa mashandiro uye kuchengetedza zvinhu.

Nekushanda pamwe nevemabhizinesi, mahofisi edu akasiyana eDixcart Group TCSP pasi rose, kana TCSPs ane chimiro chakafanana neDixcart, tinogona kugadzira hurongwa hwakakwana hwekuenderera mberi kwebhizinesi kubatsira mashandiro aripo kana kuwedzera. Zvirongwa izvi zvinotsanangura nzira dzekutevera panguva dzakaoma - njodzi, njodzi dzinongoitika dzoga, kana kumwe kuvhiringika - kuve nechokwadi chekuti bhizinesi rakasimba uye rinogona kuramba richishanda nemazvo, zvisinei. Pamusoro pezvo, imwe nhanho yekuenderera mberi kwekugadzikana kwemari uye kuchinjika kunogona kuunzwa nekusiyana-siyana kwebhangi uye hukama hwehunyanzvi, kutora mukana weiyo Dixcart yakatogadzwa runyorwa rwevanoremekedzwa vanofambidzana.

6. Pre-kuronga For Future Sale

Kana vezvemabhizimisi nemabhizimusi vanotanga mabhindauko matsva ekutengeserana, akadai sekupinda mumusika mutsva kana kuita purojekiti yakakosha, chiitiko ichi chinowanzoitwa nechinangwa chekurova kumwe kukura kana kukosha kwezvinangwa vasati vatengesa mubatsiri kana bhizinesi rose. Kana zviri izvo, kunyanya muzviitiko zvekutengeserana kwekuyambuka kana kuronga kwemasimba mazhinji kana muridzi, kuita TCSP yakanaka mukati menzvimbo inoremekedzwa kunogona kuwedzera rwendo rwekutengesa.

Nekupa mhinduro dzakagadzirirwa, TCSP inogona kubatsira kuwedzera kukosha kwebhizinesi uye kuve nechokwadi chekutengesa kwakatsetseka uye kwakanaka. Kushanda nevanopa mazano nevatengi kupa iyo yakakwana yemubatanidzwa chimiro kunogona kuwedzera kukwezva kwebhizinesi kune vangangove vatengi kuburikidza nekuwedzera kukosha uye kushanda nesimba. Izvi zvinogona kusanganisira kugadzira kambani inobata kana dhizaini chimiro chinonyanya kufadza kune vanoisa mari kana kurerutsa huridzi uye hurongwa hwekugovana nezvimwe.

Nguva zhinji isu tinosvikirwa nemabhizinesi uye varidzi vebhizinesi, pre-kubatanidzwa, kuti timise uye titungamirire Isle of Man inobata zvivakwa nechinangwa chekuve neakaenzana mumaoko akasiyana ebhizinesi. Iyo Isle of Man inobata kambani inogona zvakare kubata chero ipi zvayo midziyo yakakodzera, semuenzaniso, Real Estate, Investments, kana Intellectual Property. Izvi zvinogona kupa Vane Beneficial Varidzi nekuwedzera kuchinjika kana zvasvika pakuenderera mberi kutengeswa kwebhizinesi uye kugona kukwirisa mari yavo yekutengesa uye kudzikisira zvikwereti zvemutero zvisina basa.

TCSP yakanaka inokwanisa kuona kuti marekodhi emari ekambani uye zvinodiwa zvekushuma zvinogara zviri zvemazuva ano, zvakarongeka, uye zvinoenderana nezvinodiwa, zvichiita kuti kugadzirira kutengesa kuve basa rakatwasuka uye rinoshanda. Kubatanidza TCSP, yakadai seDixcart, kubatsira nezvinodiwa nekushingaira, kukosha, matanho ekuvanzika uye nhaurirano haingope varidzi nevaisiri vemari rugare rwepfungwa, asiwo kuisa chivimbo kune vangangotenga. Pamusoro pezvo, mushure mekutengesa, TCSP ine ruzivo inogona kuve nechokwadi chekuchinja kwakanaka uye kuendesa midziyo kune varidzi vatsva uye kubatsira varidzi vanobuda kufefetedza mashandiro sechikamu chehurongwa hwekuronga mushure mekutengesa.

Kuronga kwakaringana uye kubatana nenyanzvi kuDixcart kunogona kuwedzera zvakanyanya mukana wekubudirira uye kunobatsira bhizinesi kutengeswa.

7. Zvimwe Zvose

Saka, zviri pachena kubva muruzivo rwuri pamusoro, kuti kushandisa TCSP yekumahombekombe kunogona kubatsira mukufambisa kwebhizinesi remuzvinabhizimusi, asi chii chimwe chingapihwa?

Nzvimbo dzeOffshore dzinowanzopa kusarerekera kwemutero uye kushanda nesimba zvichienzaniswa nenyika yekumusha kwemuzvinabhizimusi. Nekugadzirisa mabhizinesi avo kumahombekombe, vanamuzvinabhizinesi vanogona kudzikisa zviri pamutemo zvikwereti zvavo zvemutero, kuchengetedza purofiti yakawanda, uye nekuidzoreredza mumabhizinesi avo kana potfolio yavo.

Kushandiswa zviri pamutemo kwematrust ekumahombekombe kana masangano anogona kugadzira kupatsanurwa zviri pamutemo kwevaridzi pakati pezvinhu zvemunhu nebhizinesi, nekudaro zvichibatsira kuchengetedza izvo zviwanikwa kubva kumatare angangoita, vakweretesi, kana dzimwe njodzi dzemari.

Kana kupatsanurwa kwezvinhu zviri pamutemo kwakaitika, TCSP inokwanisa kufambisa hurongwa hwekutsinhana, kuve nechokwadi chekuti hupfumi hwemuzvinabhizimusi uye zvido zvebhizinesi zvinodzorwa nekugoverwa kuzvizvarwa zvinotevera maererano nezvavanoda, nenzira ine mutero. Kupfuurirazve, TCSP inogona kubatsira vemabhizinesi mukugadzira nekuita zvirongwa zvakasiyana-siyana zvekubatsira vashandi senge zvirongwa zvekutenga zvekugovana kana Employee Ownership Trusts nezvimwewo, kukurudzira mashandiro avo uye kuvimbika.

Vamwe vanamuzvinabhizimisi vanokoshesa kuvanzika uye vangasarudza kuchengeta nyaya dzavo dzemari zvakavanzika. Nzvimbo dzeOffshore dzinowanzova nemitemo yakasimba inochengetedza kuvanzika kwevaridzi vebhizinesi uye vagovani, ichipa huwandu hwepamusoro hwekuvanzika.

Taura nenhengo yeDixcart timu kuti uwane zvimwe nezve akasiyana magadzirirwo sarudzo uye masevhisi angangove aripo kwauri.

Sei Kusarudza Isle of Man Trust & Corporate Service Provider?

Pane zvikonzero zvakawanda zvekusarudza Isle of Man, sevatongi vanoshanda mukuwirirana nevega vega, kugadzikana kwezvematongerwo enyika nehupfumi, hupfumi hwehupfumi hwakazara, chikamu chakasimba chebhanga, mutero unofadza unokurudzira kusikwa uye kuchengetedza hupfumi nenyika. kutaurirana kwekirasi.

Pakupedzisira, Isle of Man inzvimbo yemakwikwi, inoremekedzwa uye yakanyatsogadziriswa pasi rose, iyo inogona kusimudzira kuvimbika kwebhizinesi remuzvinabhizimusi mumaziso evatengi, vadyidzani, uye vanoisa mari zvakafanana.

Zvinhu zvekufunga…

Zvakakosha kuziva kuti nepo TCSPs ichigona kubatsira, kazhinji yakakosha, kuti mabhizinesi abudirire, anofanirwa kusarudzwa nemazvo. Tsvagiridzo uye kushingairira kunodiwa kuti TCSP ivimbike, inoenderana uye inokwanisa kuendesa rutsigiro rwakakodzera kune zvinodiwa nekambani.

Pamusoro pezvo, zvakakosha kuve nechokwadi chekuti nzvimbo yakasarudzwa yekunze inoenderana nehurongwa hwebhizinesi hwekambani nezvinangwa.

Kutsvaga zano reunyanzvi kubva kune vane hunyanzvi maakaunti, mutero, vezvemitemo uye vezvemari vapangamazano kwakakosha kuti uve nechokwadi chekuti zvimiro zvakasarudzwa uye hurongwa zviri pamutemo, hutsika, uye hunoenderana nezvido nezvinangwa zvemuzvinabhizimusi.

Nemahofisi pasi rese, Dixcart akaiswa zvakanaka kupa chero muzvinabhizimusi rutsigiro uye hunyanzvi hunodiwa kutsigira bhizinesi riri kubudirira.

Pinda Mukati

Kana uchida kukurukura nezvesevhisi dzemakambani kana estate uye kuronga kwekuteedzana, ndapota inzwa wakasununguka kubata nechikwata chiri paDixcart: advice.iom@dixcart.com.

Dixcart Management (IOM) Yakatemerwa marezinesi neIsle of Man Financial Services Authority.

Makambani eIsle of Man anopa mota inochinjika inosangana nehukuru hwakakura hwezvinangwa uye inogona kunyanya kubatsira pasi pemamiriro akakodzera.

Zvichienderana nemamiriro ezvinhu, Iye Ultimate Beneficial Owner (UBO) uye chipangamazano wavo vanogona kushandisa Isle of Man makambani mune zvese kubva pakumisikidzwa kwemakambani uye kuchengetedza midziyo kusvika kuhupfumi nekuronga zvivakwa. Iyo Isle of Man kambani inopa mutero unoshanda uye unoenderana nepasi rose mhinduro.

Muchinyorwa chino tinosimbisa zvimwe zvezvikonzero zvakanaka zvekufunga kushandisa Isle of Man makambani:

• Isle of Man Jurisdictional Benefits
• Iko kuchinjika kweIsle of Man Makambani
• Isle of Man Makambani uye Kuburitswa kweKubatsira Muridzi
• Kudzoreredza Kambani Iripo KuIsle of Man
• Isle of Man Makambani uye Banking
• Mutero weIsle of Man Companies
• Isle of Man Makambani Anoshandiswa Sei?
• Dixcart Inogona Kubatsira Sei

Isle of Man Jurisdictional Benefits

Isle of Man inzvimbo yakazvimirira yeCrown Dependency inobata chiyero cheMoody cheAa3 Negative, sa28 Gumiguru 2022, inoenderana neiyo UK chiyero chazvino. Makambani akanyoreswa muIsle of Man anobatsirwa neHurumende inoenderana nebhizinesi, mamiriro emitemo uye mutero wakaiswa munharaunda. Mukuwedzera, kambani yeIsle of Man inogona kuiswa mumaawa makumi mana nemasere kana pasi.

Misoro yemitero yemitero inosanganisira:

• 0% Kambani Mutero
• 0% Mari Inowanikwa Mutero
• 0% Mutero Wenhaka
• 0% Kubata Mutero pazvikwereti
• Makambani eIsle of Man anokwanisa kunyoresa kuVAT, uye mabhizinesi ari muIsle of Man anowira pasi pehurumende yeVAT yeUK.

Nekudaro, chitsuwa ichi chinopa zvinopfuura kungoita mutero. Inoenderana neOECD uye nekudaro isingatariswe senzvimbo yemutero uye nharaunda yemuno inoramba ichipa masevhisi epasi rose kune avo vanoita hupfumi hwenyika, makambani uye kuronga zvivakwa.

Unogona verenga zvakawanda nezve nei Isle of Man iri kutonga kwesarudzo, pano.

Iko kuchinjika kweIsle of Man Makambani

Makambani eIsle of Man anopa huwandu hukuru hwekuchinjika maererano nebumbiro remutemo uye mashandiro avo, kunyanya makambani akabatanidzwa pasi peCA 2006 - kunyangwe, panogona kuve nemamiriro ezvinhu apo imwe yechinyakare CA 1931 kambani inogona kukwezva.

Nepo mhando mbiri dzekambani dzichidiwa kuchengetedza Hofisi Yakanyoreswa muIsle of Man, inofanirwa kuve neAnomited Officer etc. kune huwandu hukuru hwerusununguko rwakapihwa:

Makambani Mutemo 1931	Makambani Mutemo 2006
Hapana zvinorambidzwa pakutengesa zvinhu
Minimum of one Shareholder. Inogona kuva yekambani.
Inogona kuva nechikamu chimwe chete, pasina huwandu. Govera kunogona kubata kukosha kwepari shoma se £0.01p. Hapana mitemo yakatetepa capitalization. Inogona kuva chero mari.	Inogona kuva nechikamu chimwe chete, pasina huwandu. Govera kunogona kubata kukosha kwe zero. Hapana mitemo yakatetepa capitalization. Inogona kuva chero mari.
Vatungamiriri vadiki vaviri. Anogona kunge asiri mugari. Haikwanise kuve kambani.	Minimum of one Director. Inogona kunge isiri-mugari uye inogona kuve yekambani.
Munyori wekambani anodiwa. Anogona kunge asiri mugari uye anogona kuve Director.	Inoda Akanyoreswa Agent nguva dzese. Akanyoreswa Mumiririri ane rezinesi Isle of Man mugari.
Zvirambidzo zvidiki pane manejimendi ezvikamu uye share capital
Chinodiwa kuburitsa Annual Financial Statements, zvinoenderana neChikamu 1 cheCompanies Act 1982. Zvichienderana nemamiriro akaiswa muCompanies (Audit Exemption) Regulations 2007, Nhengo dzinogona kubvumirana nemoyo wese kuburitsa zvinodiwa kuti maAccounts ePagore aongororwe pazvinenge zvakakodzera.	Hapana chinodiwa kuburitsa Annual Financial Statements, asi itsika tsika kuburitsa maakaundi akadaro. Hapana chinodiwa kuti Annual Accounts aongororwe.
Minimal faira uye accounting zvinodiwa
Pane chinodiwa kuita Annual General Meeting, asi makambani akazvimirira anogona kupa chinodikanwa ichi zvinoenderana neCompanies Act 1931 (Dispensation For Private Companies) (Annual General Meeting) Regulations 2010.	Hapana chinodiwa kuita Annual General Meetings.

Uyezve, zvinogoneka kuti kambani yeCA 1931 inyore kunyoresazve sekambani yeCA 2006 uye zvichipesana, kubvira pakatanga mutemo weCompanies (Amendment) Act 2021. Izvi zvinopa maUBOs nevapangamazano mukana wekupedzisira maererano nebumbiro remutemo. yekambani. Unogona verenga zvimwe nezve mhedzisiro yeMakambani (Amendment) Act 2021 pano.

Unogona verenga zvakawanda nezve Isle of Man makambani akabatanidzwa pasi peCompanies Act 1931 pano. Neimwe nzira, unogona verenga zvakawanda nezve Isle of Man makambani akabatanidzwa pasi peCompanies Act 2006 pano.

Dixcart vane ruzivo rwakakosha mukubatsira vatengi uye vanachipangamazano vavo nekuronga kwavo kwekambani uye vanogona kuvatsigira kuti vaite sarudzo dzakanyanya maererano nesarudzo yemotokari.

Isle of Man Makambani uye Kuburitswa kweKubatsira Muridzi

Marejista epakati ehuridzi hunobatsira akaunzwa sechinhu chinosungirwa kuNyika Nhengo uye masimba mukati meEuropean Economic Area na. Chisungo chemakumi matatu chechina EU Mari yekuburitsa mari (4MLD), iri kuuya mukushanda muna 2017. The Isle of Man yakapa kukanganisa kune iyi Directive kuburikidza nekuunza Beneficial Ownership Act 2017.

Pasi peBeneficial Ownership Act 2017, apo UBO ine inopfuura 25% yesangano repamutemo munhu ari Registrable Beneficial Muridzi, uye Mumiriri Akasarudzwa anofanira kuendesa Details Inodiwa kuRegistrar inoitirwa muIsle of Man Database yeBeneficial. Uridzi. Iyo Rejista haiwanikwe pachena uye inongogumira kune Vane masimba uye masangano akakodzera anoita cheki yeAML semuenzaniso mahofisi ekupa mhosva senge Financial Investigations Unit etc.

Uyezve, unogona kunge uchiziva mutongo uchangobva kuitwa weEU Court of Justice (CJEU) Grand Chamber maererano nekuenzanisa kuenzana kwekuzadzisa zvinangwa zve AML uye kodzero dzekuvanzika. Mutongo uyu wakabva kunyaya yeLuxembourg, apo kambani yeLuxembourg neUBO yayo yakaita chikumbiro chekudzivirira ruzivo rwune chekuita nemuridzi unobatsira kuti rwuwanikwe pachena - izvi zvakarambwa neLuxembourg RBO. Zvichitevera izvi, kambani neUBO zvakatanga kuita zvemutemo zvine chekuita nezvese sarudzo uye zviri pamutemo masimba emutemo anobvumira izvi kuti zviitike.

Mutemo wakapa simba kune Yechishanu EU Mari Kubira Direji (5MLD). 5MLD yakagadziridzwa Art 30 ye4MLD kuti iite gadziriro yekuti chero nhengo yeruzhinji ive nekodzero yekuwana ruzivo rwune chekuita nehuridzi hunobatsira. Grand Chamber yakaona kuti mutemo uyu zvechokwadi waive zvisiri pamutemo, uye waive usina kuenzana mukuzvidza kwawo European Union's Charter of Fundamental Rights - iyo Art 7 kodzero yekuremekedza hupenyu hwepachivande uye hwemhuri, uye Art 8 maererano nekuchengetedzwa kwedata rako.

Vatongi vezvemari veCrown Dependencies vakaburitsa chirevo chakabatana mukupera kwaZvita 2022 vachipindura mutongo uyu unokosha weCJEU Grand Chamber. Vanoda kutsvaga hunyanzvi hwezvemitemo maererano nemafambiro ekuita mutemo we5MLD, vachipihwa mhedzisiro yenyaya iri pamusoro. The Crown Dependencies vakataura kuti vane chinangwa chekutora mutemo munzvimbo dzavo nekukurumidza mushure mekugamuchira maonero emutemo enyanzvi, iyo inotarisirwa kupedzwa kutanga kwa 2023. Nepo vatongi vakazvipira kukudza zvisungo zvavo mukubuda pachena uye pachena. , chirevo hachipi fungidziro yekuti mutongo uchakanganisa sei chero kududzirwa kwe5MLD kana kuti zviri pamutemo zvekuunza matanho akadai serejista yeruzhinji. Unogona kuwana Joint Statement: Crown Dependencies pakuwana marejista ezvinobatsira muridzi wemakambani pano.

Kugadzirisazve Kambani Iripo kuIsle of Man

Kana paine chiripo chiri pamutemo chesangano, unogona kukwanisa kuchidzosera kuIsle of Man wochinyora zvakare pasi peCompanies Act 1931 kana Companies Act 2006.

Kana sangano rakabatanidzwa richidzoserwa kuIsle of Man, mhedzisiro ndeyekuenderera kweboka rimwe chete remubatanidzwa nemidziyo yaro yese, zvikwereti uye zvisungo zvasara kureva kuti hachisi chinhu chitsva. Nekudaro, kana yangotengeswa kunze kwenyika, mitemo nemirairo yeIsle of Man inoshanda.

Zvakakosha kuziva kuti hurongwa uhwu hunogona kuitwa chete kana hutongi huri kubuda nesangano remutemo huine hurongwa hwemutemo hunodiwa. Ehe, Isle of Man ine mutemo wakadaro. Semuyenzaniso, ukuwo hakuna Chirevo chakadaro muUK chekutsigira kudzoreredza, uye saka makambani eUK haagone kudzoserwa kune chero hutongi.

Kupfuurirazve, zvinodikanwa kuti UBO uye/kana chipangamazano vazive zvingangodiwa zvekupihwa rezenisi kana vachida kuenderera mberi nezvimwe zviitiko zvebhizinesi mushure mekuitazve.

Pamusoro pezvo, zvinodikanwa zvakare kuve nechokwadi chekuti Zita rekambani yako rakanyoreswa, kana kuti rinobva pairi riripo - kana riripo, rinogona kuchengetwa. Mumamiriro ezvinhu akadaro, isu tinopa zano kubata Dixcart kekutanga. Kuti uwane rumwe ruzivo pakusarudza zita rekambani, unogona verenga iyo Kambani uye Bhizinesi Mazita Etc Act pano uye iwe unogonawo tarisa kuwanikwa kwezita pano.

Pane zviuru zvezvikonzero nei UBO kana chipangamazano wavo angatsvaga kutamisa kambani yavo kuIsle of Man. Semuyenzaniso, kana sangano rakaiswa munzvimbo yaimboyevedza, asi rikasafarira, izvi zvinogona kuita kuti kutungamira kambani kuve kwakaoma nekuda kwenjodzi dziri pachena dzenzvimbo iyoyo.

The Isle of Man inoonekwa senzvimbo inoenderana, yakagadzikana uye yakanyatso kurongeka, uye nekudaro inoonekwa senzvimbo inotungamira kune dzimwe nyika kune bhizinesi. Semuyenzaniso, nekuda kweIsle of Man iri kurongeka zvakanaka uye pachena, izvo makambani anoda kugadzira mari yechikwereti inogona kutariswa zvakanaka nemabhangi, nekuda kwezvivakwa zvakaita serejista yeruzhinji yemortgages uye dzimwe mhosva. Unogona verenga zvimwe nezve nei Isle of Man iri Iro Rinofarirwa Hutongi hweCorporate Structuring pano.

Dixcart yakaiswa zvakanaka kuti ibatsire nekugadzirisazve mota dzese dzakabatanidzwa.

Isle of Man Makambani uye Banking

Kubva pakuita mabasa ayo kusvika pakuzadzisa zvikwereti zvayo, gadziriro dzebhanga dzakavimbika dzakakosha. Kana kambani isina kuisirwa munzvimbo ine mukurumbira, kana zvakatonyanya kudzvanywa, izvi zvinogona kukonzeresa nyaya dzekushanda. Kupfuurirazve, uko kambani isingabhangi nesangano rakavimbika, izvi zvinogona zvakare kugadzira nyaya dzekushanda.

Mabhanga anotora nzira ine njodzi, achifunga zvakasiyana-siyana pamusoro pekushandisa semuenzaniso masimba, mapato akabatana, kunobva mari nehupfumi, chimiro chechiitiko, huwandu hwekutengeserana nezvimwe. izvo zvese zvinokanganisa kugamuchirwa kwechikumbiro. Izvo zvinokonzeresa njodzi yekuyera ichakanganisawo mwero wemari inobhadharwa kubhangi.

Pamusoro pezvo, mabhanga emumigwagwa akakwirira haazope masevhisi kumakambani eIsle of Man asina mutungamiriri anogara. Naizvozvo, mumamiriro ezvinhu apo UBO uye/kana chipangamazano vasingade kuti Dixcart ipe Isle of Man Directors, dzimwe sarudzo dzinofanirwa kutariswa - semuenzaniso, une hukama hwebhangi huripo mukati memamwe masimba?

Dixcart ine hukama hwakanaka nemabhangi ese ari kuIsle of Man uye inokwanisa kufambisa masevhisi ebhangi pamasangano anotungamirwa zvizere. Mumamiriro ezvinhu apo Dixcart isiri kupa Vatungamiri, tinogona kuita sumo dzakakodzera.

Mutero weIsle of Man Companies

Zano remutero rinogara rakakosha kune vasiri-Isle of Man vagari, kana uchifunga kubatanidza kambani yeIsle of Man. Pane zvinhu zvakawanda zviri kutamba - ndechipi chiitiko chiri kuitwa nekambani? Pane Economic Substance zvinodiwa kuti zvizadziswe here? Makambani ekunze anobatwa sei mukati mehutongi hwenzvimbo yeUBO? Vanogona kubatanidzwa sei nekutungamira uye kutonga kwekambani? Kambani iri kuita mabhindauko ekuyambuka muganhu here? Etc.

Uyezve, sehutongi hwakachena hunoenderana, Isle of Man yakasaina kune huwandu hwekuchinjana ruzivo uye zvibvumirano zvemutero kaviri. Panogona kunge paine zvinodiwa zvekushuma izvo zvinofanirwa kuverengerwa.

Sezvauri kuona, kunyangwe uchifunga iyi mibvunzo yakakosha pane zvinhu zvakawanda zvekujekesa, zvakawanda zvacho zvinogona kuve nemhedzisiro yemutero yakaoma uye inoda zano rehunyanzvi. Kazhinji, nzvimbo yekutanga ichave yekutora zano munharaunda yeUBO yenzvimbo. Nepo hofisi yedu yeIsle of Man isingapi zano remutero, isu takagadzira network yevanobatika pamusoro pemakore edu makumi matatu+ ekutengesa, uye tichakwanisa kuita sumo yakakodzera kune chipangamazano wemuno kuUBO.

Isle of Man Makambani Anoshandiswa Sei?

Makambani eIsle of Man ane akasiyana siyana ekushandisa, uye inogona kuve sarudzo mumamiriro mazhinji apo kuronga kunobvumira kushandiswa kweIsle of Man. Pazasi, ndakafukidza akati wandei nzvimbo idzo Isle of Man makambani anowanzo shandiswa.

Kubata Makambani

Huwandu hwakakura hwemari, kubva mukutora chikamu mune mamwe makambani kuenda kumapotifoliyo ekudyara uye midziyo yemhando yepamusoro, inogona kubatsirwa nekuve yekambani yeIsle of Man, nekuda kwenzvimbo yemutemo yenzvimbo uye mutero wemutero. Mumamiriro ezvinhu akadaro zvinonyanya kukosha kuve nechokwadi chekuti kuisa zvinhu nekambani yeIsle of Man hakuzokwezva chero mutero usingatarisirwe kana zvikwereti - izvi zvinofanirwa kutariswa pakutanga. Kazhinji mubvunzo unogona kuve wekuti mutengo wekuchengetedza uye kutungamira kambani yeIsle of Man uchapfuura mabhenefiti kana zvinopesana.

Pazasi ini ndaona mamwe emhando akajairika eIsle of Man akabata makambani:

• Equity Holding: Makambani eIsle of Man anopa mota hombe yekutora chikamu mune mamwe makambani. Izvi zvinogona kutora chimiro cheiyo portfolio yemasheya nemasheya, kana kunyange iyo Isle of Man kambani inoshanda seTopCo yeboka remakambani. Zvisinei, iyo UBO ichada kusimbisa kana chiitiko chekambani yeIsle of Man chichiwira mukati meSector Relevant nezvinangwa zveEconomic Substance mutemo - uri muChikamu 6A Income Tax Act 1970.

Pasi peEconomic Substance, kana kambani yeIsle of Man iri yega basa rekuwana nekubata zvinzvimbo zveequity mune mamwe makambani kureva kupfuura 50% yemari yekambani, ipapo kambani inoonekwa sePure Equity Holding Company. A Pure Equity Holding Company inofanirwa kuratidza kuti Core Income Generating Activities (CIGA) inoitika paIsle of Man. Iyo inodiwa CIGA inowanzosangana kuburikidza nekupihwa kweVatungamiri uye mamwe masevhisi ekutungamira muIsle of Man, zvichiita kuti Yakakwana Substance isangane.

Zvakadaro, kana kambani yeIsle of Man ikasangana nezvinodiwa izvi asi isina mari, kureva kuti hapana mugove unobhadharwa kubva kumari inobata, inobva yabuda muEconomic Substance.

Unogona tsvaga yazvino nhungamiro paEconomic Substance pano.

• Real Estate Property Holding: Makambani eIsle of Man anowanzo shandiswa kutenga, kuvandudza uye / kana kugadzira mari kubva kuReal Estate. Iyi sarudzo inonyanya kutaridzika mumamiriro ezvinhu apo maUBO ari munzvimbo dzinoverengeka dzenzvimbo kana kunze kwenzvimbo inoiswa mari.

• Yacht Holding: Makambani eIsle of Man anowanzo shandiswa kubata zvinhu zveumbozha. Isu tine hunyanzvi hwekuita Superyacht manejimendi zvimiro, apo isu tinoshanda nenyanzvi dzeindasitiri kuendesa yakakomberedzwa uye inoshanda varidzi vekambani chimiro. Unogona verenga zvimwe nezve superyacht masevhisi edu pano.

• Zvinokudzwa: sezvataurwa pamusoro apa, mumamiriro ezvinhu akanaka zvinogona kubatsira kubata chero asset kuburikidza neIsle of Man kambani. Zvimwe zvinhu zvakajairwa nemakambani eIsle of Man zvinosanganisira; pfuma yehungwaru, ndege, uye inobatika pfuma yekudyara senge mabasa ehunyanzvi, waini nezvimwe.

International Structureing

Isle of Man inopa yakakura isiri-EU base kubva pakugadzira makambani anoshanda kunze kwenyika. Pane zviitiko zvakawanda apo izvi zvine musoro chaiwo:

• Geographic kusiyana -Kambani inogona kunge iine Vagovani, vashandi kana zviitiko zviri mukati mematunhu akawanda kana nzvimbo dzekutengesa;
• Kugadziridza -Kambani yeIsle of Man inogona kuisirwa chinangwa chekuita kutora uye kubatanidzwa. Kupfuurirazve uko TopCo inoda kutamira kune inocherechedzwa hutongi, iyo Isle of Man kambani inopa yakanakisa sarudzo yekugadzirisa zvakare.
• Equity Finance - Iyo kambani uye kana vatsigiri vayo vangashuvira kutengesa midziyo yavo kuti vakwezve kutsva kwekudyara kureva kushandura zvinhu zvisinga fambise, senge ivhu uye zvivakwa, kuita zvikamu kana zvikwereti. Vatsva vanoisa mari vaizotenga zvinzvimbo mukati meTopCo nyowani, nekudaro vachipa boka remakambani ane sosi yemari yekukura nezvimwe. Unogona verenga zvakawanda nezve mari yekudyara kwenyika kuburikidza neIsle of Man Companies pano.
• Kusvika kumisika -Senzvimbo yakadzorwa zvakanaka uye ine mukurumbira, Isle of Man inopa chikuva kune mamwe marudzi ebhizinesi akadzorwa kuwana uye kutonga marezinesi ekupa zviitiko zvepasi rese semuenzaniso eGaming.

Estate Planning

Matrust anga ari musimboti wekuronga zvivakwa kwezvizvarwa, kuendesa dhigirii rechokwadi uye dziviriro kune Settlor uye midziyo yavo. Nekudaro, Trust haizi sangano rakabatanidzwa uye nekudaro haina hunhu hwepamutemo hwakasiyana uye mutoro unoganhurwa - maTrasti ane zita repamutemo rezvinhu uye vane mutoro wezvikwereti zveTrust. Pamusoro pezvo, Iyo Trust haigone kuita zvekutengesa, uye inofanirwa kuzviita kuburikidza nekambani. Kupfuurirazve, Matrust haazivikanwe munzvimbo dzese, uye nekudaro anonyanya kukwezva kune Settlors kubva kuCommon Law jurisdictions. Unogona verenga zvakawanda nezve Isle of Man Trusts mune ino nhevedzano yezvinyorwa.

Munguva pfupi yapfuura, matunhu mazhinji ekumahombekombe, akadai seIsle of Man neChannel Islands, akaunza mutemo wekutsigira kushandiswa kweNheyo. Nheyo dzinopa mota yakabatanidzwa inofananidzwa neTrust asi iine hunhu hwakasiyana hwepamutemo uye ine mubairo ushoma - kunyangwe pasina share capital. Iyo Nheyo inowanzo shandiswa mukati meCivil Law jurisdictions. Naizvozvo, mabatirwo emutero eSiseko haana chokwadi mukati meCommon Law masimba akadai seUK, uye anoita seanoongororwa pane imwe nyaya-ne-case hwaro - muchikamu chinotongwa nechinangwa chekugadzwa, kureva kana ikaumbwa kuita zviitiko zvekambani. inogona kutorwa senge kambani. Sezvakaita neTrust, iyo Nheyo haigone kuita zvekutengesa, uye inofanirwa kuzviita kuburikidza nekambani. Unogona verenga zvakawanda nezve Isle of Man Foundations mune ino nhevedzano yezvinyorwa.

Makambani eIsle of Man, akabatanidzwa pasi peCA 2006, anogona kushandiswa seimwe nzira inoshanda kune ese maTrust uye Nheyo. Kuendesa sangano rine hunhu hwakasiyana hwepamutemo, diki chikwereti uye share capital. Kupfuurirazve, makambani, kusiyana neTrust, anozivikanwa sezvimiro zvepamutemo pasirese uye anogona kuita basa rekutengesa zvakananga. Naizvozvo, nekupihwa mamiriro akakodzera, kambani yeIsle of Man inogona kupa sarudzo inoshanda kupfuura Trust kana Foundation.

Iyo UBO, kana Muvambi, inoendesa midziyo yavo kuIsle of Man kambani. Kuendesa zvinhu izvi kukambani yeIsle of Man kunogona kuve nemhedzisiro yemutero uye nekudaro zvinoda zano remutero mukati mesimba reMuvambi wekugara uye mutero wekugara.

Kuburikidza nekupihwa kwezvikamu zvakasiyana zvegove, masimba akasiyana nekodzero zvinogona kuverengerwa kumapato akasiyana. Semuenzaniso, kupa kirasi yemasheya kuMuvambi kunogona kuvapa kodzero dzekuvhota uye nekudaro kuwedzera kutonga mukati mehupenyu hwavo. Iyi nzira inogona zvakare kupa vanobatsirwa mukana wekuwana mari uye / kana capital uye vakagadzwa Vatungamiri vane kodzero dzekutonga. Kodzero dzekirasi dzaizotsanangurwa mukati meZvinyorwa zveSangano. Zvakakosha kuziva kuti uko Muvambi ane kodzero dzekuvhota, izvi zvinogona kuve nemhedzisiro yemutero, kunyangwe pasina kodzero yekutora chikamu mumari kana mari.

Dixcart inogona kupa kupihwa kweVatengi, Nhengo dzeKanzuru uye Vatungamiriri sezvinodiwa nemutengi uye chipangamazano wavo, uye vakaiswa zvakanaka kubatsira mukuronga kwese kwenyika.

Dixcart Inogona Kubatsira Sei

Hofisi yedu yeIsle of Man yanga ichipa kurongeka kwakanaka uye kutonga kwakanaka kumakambani kweanopfuura makore makumi matatu uye yakanyatsoiswa kuti ibatsire nekuronga kweIsle of Man.

Isu takagadzira huwandu hwakakura hwezvipo izvo zvinogona kugadzirwa kuti zvienderane nezvinodiwa nevatengi uye avo vanopanga mazano. Nyanzvi dzedu dzemumba nevashandi vepamusoro vane hunyanzvi, vane ruzivo rwakanyanya - izvi zvinoreva kuti, kubva pakuronga kusati kwabatanidzwa uye zano kune manejimendi ezuva nezuva ekambani uye matambudziko ekugadzirisa matambudziko, tinogona kutsigira zvinangwa zvako pa. nhanho imwe neimwe.

Zvimwe Information

Kana iwe uchida rumwe ruzivo nezve kushandiswa kweOffshore Trusts, kana Isle of Man zvivakwa, ndapota sununguka kubata ne Paul Harvey paDixcart: advice.iom@dixcart.com

Dixcart Management (IOM) Yakatemerwa Rezinesi neIsle of Man Financial Services Authority