Overview

What do Beazley, Informa, Brit Insurance and Ineos have in common? All have joined the procession of corporate groups moving their domicile outside the UK in the last 18 months.

Macfarlanes looked at the issues that have prompted a number of UK listed groups to establish a new top holding company outside the UK in October 2008, and also reviewed the means by which these “redomiciliation” or “inversion” transactions are implemented.

This briefing explores the practical issues of maintaining a non-UK resident top holding company, and ensuring any staff who are relocated get the benefit of non-residence too.

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