I-Offshore Trust Solutions ye-HNWI's Moving to the UK
Ukuguqula intela yase-UK ye-Non-Domicile inhloso equkethwe kunkundla yenqubomgomo ye-Labour Party. Uhulumeni Wezabasebenzi ongenayo kungenzeka okhethweni Lukazwelonke olulandelayo, oluzobanjwa ngaphambi komhla zingama-28 kuJanuwari 2025, kodwa okulindeleke ukuthi lubanjwe ngonyaka wezi-2024.
Abasebenzi bebelokhu bexoxa njalo ngenhloso yokuchitha umbuso wamanje we-Non-Domicile ukuze bavune uhlelo lwesimanje lwabantu abahlala e-UK ngokweqiniso isikhathi esifushane.
Ngakho-ke, yini i-High-Net-Worth-Individuals (“ama-HNWI”) abeza e-UK okudingeka bayazi, futhi yimaphi amathuba okuhlela abanawo njengamanje abavulekele?
Kulesi sihloko, sibheka kafushane ukuthi i-Offshore Trust ingasetshenziswa kanjani ukuvikela nokukhulisa ingcebo engeyona eyase-UK yama-HNWI angewona ama-UK eza e-UK ukuzohlala nokusebenza. Sizocabangela:
- Uhlaka Lombuso Ongewona Owendlu
- Iyini i-Offshore Trust?
- I-Offshore Trust Solutions Yabantu Abangeyona I-Domiciled
- I-Dixcart ingasekela kanjani i-Offshore Trust Planning?
1. Uhlolojikelele lwe-UK Non-Domicile Regime
I-Domicile ingumqondo oyisisekelo we-Common Law oqashelwa emazweni afana ne-Australia, Canada, India, USA kanye ne-UK. Indawo yokuhlala idlulela ngalé kobuzwe, indawo yokuhlala noma ubuzwe futhi ichazwa lapho umuntu ebhekwa njengonekhaya lakhe laphakade noma anokuxhumana okukhulu nalo.
Umuntu angaba neNdawo eyodwa kuphela nganoma yisiphi isikhathi, ehlobene ekunqumeni umthetho wendawo osebenza ezindabeni ezihlukahlukene njengalezo eziphathelene nezindawo zentela, isibonelo, Intela Yefa Yase-UK.
I-UK Domiciliary ingaphansi kwezintela zase-UK ezimpahleni zayo zomhlaba wonke, imali engenayo kanye nenzuzo yemali ngesisekelo Esikhulayo; uhlelo lwentela olutholakala kwamanye amazwe amaningi. E-UK, umuntu angathola i-UK Domicile ngezindlela ezinhlanu ezibanzi, kodwa ezintathu ezivame kakhulu yilezi:
Abantu Okungebona Amakhaya abathuthela e-UK bazohlala Bengebona Amakhaya inqobo nje uma bengakayitholi I-Domicile of Choice noma babe I-Deemed Domicile.
Nakuba umuntu ehlala Engeyena Ikhaya, akukho ukuchayeka Entelani Yefa Yase-UK (“IHT”) ezimpahleni okungezona ezase-UK. Ngaphezu kwalokho, labo abanesimo sentela Okungeyona Eyasekhaya bangakhetha ukukhokhiswa intela Ngesisekelo Sokukhokhelwa Kwezimali, esingase sinikeze ukusebenza kahle kwentela kuye ngezimo zomuntu futhi ngokuvumelana neseluleko sentela sochwepheshe esitholiwe.
Kanjalo, labo bantu Abangenamakhaya banethuba lokusebenzisa igunya elihlonishwayo elingathathi hlangothi lentela, njenge-Isle of Man, ukuhlela izindaba zabo okungezona ezase-UK ngendlela ephumelelayo kanye nokwandisa noma yiziphi izinzuzo ezingaba khona.
Njengoba kuphawuliwe ngaphambilini, umbuso wamanje Ongeyona I-Domicile kungenzeka ube ngaphansi kwezinguquko esikhathini esimaphakathi nesikhathi eside. Okwamanje, nokho, izinketho zesakhiwo ezizanyiwe nezivivinyiwe ziyatholakala kubantu Okungebona Abahlali ukuze zisetshenziswe futhi zingase zisebenze ngaphansi kwanoma yiluphi uhlelo olufushanisiwe noma olubuyekeziwe ukuya phambili.
Insika yokuhlela ngaphambi kokufika kwama-HNWI Angahlali I-Domiciled yi-Offshore Trust.
2. Iyini i-Offshore Trust?
I-Trust iwuhlelo lokwethembeka lapho umuntu (“i-Settlor”) edlulisela ubunikazi bezakhiwo/izimpahla ezisemthethweni, kodwa ezingazuzisi noma ezilinganayo kumuntu noma abantu (“Umphathiswa”) ukuze abambe ukuze kuzuze ohlomulayo abakhethiwe noma isigaba sabahlomuli (“Abahlomulayo”).
Itemu, i-Offshore Trust, isho iTrust exazululwe futhi ephethwe endaweni ehlukile kunezwe lasekhaya i-Settlor. Esimeni se-Offshore Trust yomuntu wase-UK Ongeyena I-Domiciled, lokhu kuhilela ukukhokhwa kweTrust yegunya okungeyona eyase-UK kanye nokuqokwa kwama-Trustees okungebona abase-UK. Lokhu kwenza i-Trust ibe ngaphansi komthetho wangaphandle, umthetho kanye/noma intela, ngokuvamile ehlinzeka i-Settlor kanye Nezihlomuli Ze-Trust ukusebenza ngempumelelo.
Ungakwazi funda kabanzi mayelana ne-Offshore Trusts lapha.
Ama-Trustees, ngokuvamile angochwepheshe, angabanikazi futhi aphatha izimpahla ze-Trust ngokuvumelana nezifiso ze-Settlor futhi ngokuvamile ngenjongo ethile njengokulondoloza ingcebo yomndeni, ukuvikelwa kwempahla noma ukuthuthukiswa kwentela. I-Trust Deed ichaza ngohlelo kanye nezinhlangano, ezisebenza njengombhalo womthethosisekelo weThrasti.
Ungakwazi funda kabanzi mayelana nokukhetha ama-Trustees akho Angochwepheshe lapha.
Okubalulekile, ama-Trust awawona amabhizinisi ahlanganisiwe i.e. awanazo izikweletu ezilinganiselwe noma ubuntu obusemthethweni obuhlukene njengenkampani noma inhlangano. Ngokwesibonelo, ngama-Trustees, hhayi i-Trust, engamangalela noma imangalelwe, inkontileka nezinkampani zangaphandle kanye/noma idale amacala.
3. I-Offshore Trust Solutions Yabantu Abangeyona I-Domiciled
Ngokusho kochwepheshe bentela abaqeqeshwe ngokufanele, kuvame ukutuseka ukuthi abantu abasezingeni eliphezulu, Abangenamakhaya bahoxise Ubuhlali babo bentela base-UK ukuze kuvunyelwe ukuhlelwa okufanele kwengcebo ukuthi kuqaliswe. Ngokufanelekile, lokhu kusho ukuthi noma yikuphi ukuhlela ngaphambi kokufika kufanele kwenzeke ngaphambi kokuqala konyaka wentela wokuqala we-UK Residence.
Umqondo we-Clean Capital ubaluleke kakhulu ngokuphathelene nokuhlela ngaphambi kokufika kwabantu abangenamakhaya. Phakathi kwezinye izinto, i-Clean Capital ichaza imali engenayo kanye nezinzuzo ezitholwe ngenkathi okungesona isakhamuzi sase-UK ezingabuyiselwa endaweni yokuhlala yentela yase-UK ngaphandle kwenkokhiso yentela. Ngemuva kokuthi i-Domiciliary yangaphandle ibe Isakhamuzi sase-UK, imali engenayo kanye nezinzuzo ezivela kwamanye amazwe azithathwa njenge-Clean Capital futhi zingakhokhiswa intela ngokuthunyelwa e-UK.
Empeleni, umuntu unezinketho eziningi azivulekele mayelana nokuvikelwa kanye nokutshalwa kwezimali kwezimpahla zabo okungezona ezase-UK, enye yezimo eziguquguqukayo esivame ukusiza ngayo amakhasimende, ukusungulwa kwe-Protected Trust, engadlala indima ebalulekile. iqhaza kukho kokubili okuhlela kwangaphambi kokufika nakulabo abaseduze kwesimo sendawo yokuhlala.
Ama-Trust Avikelwe
Eyethulwe ngo-2017, i-Trust Evikelwe iyi-Trust exazululwe ngumuntu Ongeyena Ikhaya ngaphambi kokuba Isakhamuzi Sentela ezweni elisha. Inhloso eyinhloko yaleyo Trust ukuvikela izimpahla zaphesheya kwezilwandle ze-Domiciliary yentela yezwe labo elisha Lokuhlala Kwentela.
Lesi sakhiwo ngokuvamile sihilela ukufakwa kwe- underlying Holding or Investment Company ukuze ilawule ngendlela esebenzayo lezo zimpahla ezikhokhelwe.
Kuvamile ukuthi iThrasti ikhokhelwe ngenani lemali ekuqaleni, futhi ingxenye esele Yemali Ehlanzekile ibolekwe ku-Trustee ngumuntu Ongeyena I-Domiciled. Ngaleyo ndlela ivumela i-Trust Fund ukuthi itshalwe ezimpahleni okungezona ezase-UK kanye ne-Domiciliary yangaphandle ukuthi ithole izinkokhelo zemalimboleko ye-Clean Capital ngaphandle kwenkokhiso yentela ekuthunyelweni kwayo. Lokhu kuyiqiniso futhi nganoma yikuphi ukukhula noma imali engenayo etholakala kulezi zimpahla, ezibuye zithathwe njenge-Clean Capital.
Ngaphezu kwalokho, inqobo nje uma imali engenayo yomthombo wase-UK igwenywa, imali engenayo kanye nenzuzo engaphakathi kwe-Protected Trust ingahlanganiswa ngaphandle kwentela, kuyilapho i-Trust iwela ngaphansi Kwesimiso Sendawo Evikelekile. Empeleni, lokhu kuzoqhubeka isikhathi eside njengoba i-Settlor ihlala Ingenalo Ikhaya, futhi I-Trust Fund ingangcolisiwe.
Uma ungathanda ukuthola okwengeziwe mayelana nemvelo kanye nobubanzi be-Trust, kanye nezingibe ezivamile, sidale uchungechunge lwamanothi awusizo ku-Isle of Man Trusts ukuze uthole inkomba:
- Ama-Offshore Trusts: Isingeniso (1 kwezi-3)
- Ama-Offshore Trusts: Izinhlobo Nokusetshenziswa (2 kwezi-3)
- Ama-Offshore Trusts: Ukungaqondi, Izingibe kanye Nezixazululo (3 kwezi-3)
4. I-Dixcart ingasekela kanjani i-Offshore Trust Planning
I-Dixcart Group isikhonze amakhasimende aphesheya iminyaka engaphezu kwengama-50 futhi Iqembu lihlala liziqhenya, liphethwe ngasese lomndeni ofanayo. Ihhovisi lethu e-Isle of Man selineminyaka engaphezu kwengu-30 lisebenza, libonisa ubuchwepheshe bethu nolwazi lwethu njengama-Trustees angochwepheshe kanye Nabahlinzeki Benkonzo Benkampani.
I-Isle of Man iyindawo egunyazwe kakhulu ye-OECD enomlando omude ezinsizeni ze-fiduciary nezomsebenzi. I-Island iyisikhungo esihle kakhulu sokuhlela amaKlayenti Azimele futhi ifaneleka kakhulu ukusungula Ama-Trust Avikelwe abantu abahamba phakathi kwezindawo, okuhlanganisa nokuthuthela e-UK.
E-Dixcart Isle of Man, sisebenza ngokukhethekile kumasevisi ama-HNWI afuna ukusungula ama-Trust. Indlela yethu yebhizinisi igxile ekugcineni ubudlelwano bekhasimende obusezingeni eliphezulu, besikhathi eside, ukubeka phambili isevisi ye-bespoke ngaphezu kwenani lamakhasimende esinawo.
Ithimba lethu le-Isle of Man lihlanganisa ochwepheshe abaqeqeshiwe be-Trust kanye nabasebenzi abadala abanolwazi, abayaziyo intela futhi abahlale bekhona ukuze banikeze ukwesekwa okuphelele ekwenzeni ukuhlela kwakho kwe-Trust kuzo zonke izigaba.
Thola in Touch
Uma ungathanda ukuxoxa ngokuthi ihhovisi lethu le-Isle of Man lingakuxhasa kanjani ukuhlela kwakho kwe-Trust kanye ne-Corporate, sicela uthinte u-Paul Harvey noma u-Glenn Blevins ngokusebenzisa: iseluleko.iom@dixcart.com
IDixcart Management (IOM) Limited Ilayisensiwe yi-Isle of Man Financial Services Authority
