Imithetho yeenkampani zangaphandle elawulwa e-UK- kunye noXolelo oluthile olunokunciphisa okanye lususe uxanduva lokuhlawula iRhafu yase-UK
I-UK ihlaziye imithetho yenkampani yayo yamanye amazwe ("CFC") nge-1 Januwari 2013. Inani lezaphulelo liyasebenza okanye lingasusa uxanduva lokuhlawula irhafu yase-UK.
imvelaphi
I-CFC yinkampani ehlala e-UK elawulwa ngabantu base-UK. Ngokwesiqhelo i-CFC yinkxaso yelizwe langaphandle yeqela lase-UK, nangona ulawulo lweshishini lungafuneki kwinkampani ukuze lube yi-CFC.
Imithetho, eyimithetho echasene nokuthintela eyilelwe ukuthintela inkampani ukuba ihambise inzuzo yayo kumazwe aphesheya iye kwilizwe elinerhafu efanelekileyo, yaqala ukusebenza kumaxesha obalo ukuqala ngomhla okanye emva komhla woku-1 kuJanuwari 2013.
Apho kusebenza khona imithetho yeCFC ezinye okanye zonke iingeniso zeCFC ziya kwabelwa inkampani yase-UK eyilawulayo kwaye inkampani yase-UK iyakubhatalwa irhafu kule mali.
Ukuxolelwa kwimithetho yeCFC
Iindidi ezithile zenkampani kunye nengeniso zikhululekile kwimithetho yeCFC.
“Ukuxolelwa kwinqanaba leQumrhu” - olu luthotho lwezaphulelo. Apho i-CFC ifaneleka phantsi kolunye loxolelo umvuzo wonke we-CFC uyakuba ngaphandle komgaqo we-CFC, kwaye iqela akufuneki lizikhathaze ngezibonelelo ze-CFC.
"Izibonelelo zeSango" - ezi zivavanya imisebenzi yeCFC kwaye zishiya kuphela ezo nzuzo ziye zaphambukiswa zisuka e-UK (ezo zingaphakathi kwesango) phantsi komthetho weCFC, kwaye ngenxa yoko zinoxanduva kwirhafu yase-UK.
Ukukhululwa kwinqanaba leZiko
Oku kulandelayo kukuxolelwa kwenqanaba elipheleleyo leziko:
- Ukuxolelwa kwexesha lokuxolelwa-oku kuxolelwa kusebenza kwiinyanga ezili-12 zokuqala emva kokuba inkampani engengomhlali iphantsi kolawulo lwase-UK. Akuyi kubakho ntlawulo nge-CFC, ukuba ngaba kuye kwenziwa naluphi na uhlenga-hlengiso oluyimfuneko ukuqinisekisa ukuba akukho zindleko ze-CFC zexesha elizayo ziya kuvela kwixesha elizayo.
- Ngaphandle kwemida yokuxolelwa - ii-CFC ezihlala kwimimandla echaziweyo (ngokubanzi imimandla enexabiso eliphambili lerhafu elingaphezulu kwe-75% yenqanaba lerhafu yase-UK) ayizukuxolelwa, ngokuxhomekeke ekubeni ingeniso yabo iyonke ngokweendidi ezithile ezichongiweyo ayidluli kwi-10% yenkampani -Tax Inenzuzo yexesha lokuphendula, okanye i- £ 50,000 ukuba inkulu. Olu xolelo alufumaneki apho i-IP ebalulekileyo igqithiselwe kwi-CFC isuka e-UK ngexesha lobalo-mali okanye kwiminyaka emithandathu edlulileyo.
- Ukuxolelwa kwinzuzo ephantsi- i-CFC iya kuxolelwa ukuba inzuzo yayo yobalo ayidluli kwi- £ 50,000 ngexesha lobalo-mali, okanye ukuba inzuzo yayo yobalo-mali ayidluli kwi- £ 500,000 kwaye ingeniso yayo engeyiyo yorhwebo ayidluli kwi- £ 50,000.
- Ukuxolelwa kumda wenzuzo ephantsi - i-CFC iya kukhululwa ukuba inzuzo yayo yobalo ayidluli kwi-10% yenkcitho yokusebenza efanelekileyo.
- Inqanaba eliphantsi lokuxolelwa kwirhafu-iCFC ehlawule irhafu yendawo ubuncinci i-75% yemali ebenokuyihlawula njengenkampani yase-UK ayixolelwanga.
Izibonelelo zeSango
Ukuba izibonelelo zenqanaba leziko zingasasebenzi, imigaqo-nkqubo yesango ifuna ukuthathelwa ingqalelo ukufumanisa ukuba ngaba inzuzo idlula kwiindlela zeCFC kwaye ke kufanelekile ukuba ihlawulwe kwirhafu yase-UK.
Kukho inani lamasango achaziweyo kwizahluko ezahluka-hlukeneyo zomthetho kwaye kwisango ngalinye kufuneka kuqinisekiswe ukuba ngaba uvavanyo olo luyasebenza na, kwaye ukuba kunjalo, yinzuzo edlula ngasesangweni.
Iimvavanyo zesango lokuhlawuliswa i-CFC zezi zilandelayo:
- Isahluko 4: Inzuzo ebangelwa yimisebenzi yase-UK
- Isahluko 5: Ungeniso-mali lwenzuzo yezemali
- Isahluko 6: Inzuzo yemali yorhwebo
- Isahluko 7: Ishishini le-inshurensi yokuthimba
- Isahluko 8: Ukuqwalaselwa kweSolo
Isahluko 4 - Inzuzo enokuthi ibandakanyeke kwimisebenzi yase-UK
Isahluko 4 siyakusebenza ukuba i-CFC inenzuzo yeshishini (ngaphandle kwenzuzo yeshishini yepropathi kunye nengeniso yezorhwebo), apho i-CFC ingakwaziyo ukwanelisa okungenani olunye kwezi mvavanyo zilandelayo:
- i-CFC ayinazo izinto zexabiso okanye umngcipheko phantsi kwelungiselelo lokuphepha irhafu;
- i-CFC ayinazo naziphi na ii-asethi ezilawulwayo e-UK okanye ayinabungozi; kwaye
- I-CFC inokusebenza ngokufanelekileyo ukuba ii-asethi zayo ezilawulwa e-UK okanye umngcipheko olawulwa yi-UK ulawulwa / ulawulwa ngaphandle kwe-UK.
Isahluko 4 sibandakanya inani lezinto ezikhutshiweyo ezithintela iingeniso zeCFC ezidlula kule sango, umzekelo; apho ezo nzuzo zivela ikakhulu kwimisebenzi engeyoyase-UK okanye apho zinxulumene namalungiselelo angenelwe neenkampani zamaqela apho loo malungiselelo anokungenelwa nemibutho ezimeleyo.
Isahluko sesi-5 ukuya kwese-8 sovavanyo lweSango
Izahluko 5, 6, 7 kunye no-8 zovavanyo lwamasango ziyilelwe ngokukodwa ii-CFCs ngenzuzo ethile engeyiyo yorhwebo, inzuzo yezemali yokurhweba, iinkampani zeinshurensi kunye nee-CFC ezidityanisiweyo neenkampani ezilawulayo zase-UK. Ngaphandle kokuba i-CFC iwele kwelinye lala macandelo, iya kuba yindlela yesango leSahluko 4 kuphela ekuya kufuneka ukuba iqwalaselwe.
Isahluko 5 - Inzuzo yezeNtengiso yezeNtengiso
Inzuzo yezemali engarhwebiyo, eyenzeka kwinzuzo yeshishini, ayizukudlula esangweni. Ukuxolelwa ngokupheleleyo okanye ngokuyinxenye (75%) kunokusebenza ngokubhekisele kwinzuzo yezemali engarhwebiyo kulwalamano olufanelekileyo lwemali mboleko.
Isahluko 6 - Inzuzo yezeMali yoRhwebo
Kuphela yinzuzo yemali yokurhweba evela e-UK exhumene nemirhumo yemali eya kudlula kwesi sango. Inzuzo yenkampani yecandelo likanondyebo ithathwa njengengeniso yezorhwebo engenzi nzuzo kwaye ke ngoko ayiweli kolu luhlu. Oku kwenza ukuba inkampani enjalo ikwazi ukufikelela kwinkululeko epheleleyo okanye inxenye (75%) yokuxolelwa kwenkampani yezemali.
Isahluko 7 -Ishishini le-Inshurensi yokuthimba
Inzuzo evela kwishishini le-inshurensi yokuthimba iya kudlula kwisango apho kungena khona ikhontrakthi yeinshurensi kunye:
- umhlali wase-UK onxulumene neCFC; okanye
- umntu ongenguye wase-UK onxulumana neCFC osebenza ngokusisigxina e-UK; okanye
- ungumhlali wase-UK apho ikhontrakthi inxulunyaniswe nokunikezelwa kweenkonzo okanye iimpahla kumntu ohlala e-UK.
Isahluko 8 - Ukuqwalaselwa kweSolo
Ukuqwalaselwa kweSolo kusebenza apho i-CFC ilawulwa yibhanki yase-UK ehlala khona.
isishwankathelo
Kubalulekile ukuba imithetho ye-CFC yase-UK iqondwe ngokucacileyo ngabo bonke abantu abangabemi base-UK abalawulwa ngabantu base-UK. Ngenxa yokuxolelwa kunye neendlela ezahlukeneyo zokungena kunokubakho amathuba asemthethweni okunciphisa irhafu yase-UK ehlawulwayo. I-Dixcart inokubonelela ngengcebiso ngokunxulumene nee-CFC zase-UK kunye noxolelo olukhoyo.
Iinkcukacha ezongezelelweyo
Ukuba ufuna naluphi na ulwazi olongezelelweyo nceda uthethe nalo UPaul Webb okanye kunxibelelwano lwakho oluqhelekileyo lweDixcart.
