Remuneration and Incentivisation
Planning using QROPS/UKRPS/EFRBS For key Executives
Basic assumptions (General)
Basic assumptions (This particular case study)
Bespoke optimal planning (Introducing the "Three stage" process):
Using a UK Registered Scheme (RPS)
Using an EFRBS
Using a QROPS
Remuneration and Incentivisation Planning using QROPS/UKRPS/EFRBS For Professional Sporting Companies
Basic assumptions (General)
Basic assumptions (This particular case study)
Bespoke optimal planning (Introducing the "Three stage" process):
Using a UK Registered Scheme (RPS)
Using an EFRBS
Using a QROPS
QROPS Based Potential Planning Points
General
Planning using the Lifetime Pensions Limit (Currently £1.75m)
"Stepped Lifetime Limit" (Planning from a nil start position)
"Stepped Lifetime Limit" (Planning from an existing pension)
Other "Stepped Lifetime Limit" Planning points
Excess income planning
QROPS solution
Death benefits and possible planning points
QROPS based solution
Effective Retirement (or Employee Departure) Planning using EBTs
Case Study assumptions
Planning points
Corporation Tax - Remuneration Planning
Standard Planning
Alternative Planning
Private Loan Facilities from International Financial Placements Limited
Funding opportunities
Funding personal tax liabilities
Tax efficient Human Resources structuring from Castle Publicity & Resources Internation Limited
Business rationale
Current business trends
Other applications
The Advantages of using Gibraltar (a jurisdiction within the EU) re loan payments and interest arising thereon
Background
Illustration
The Solution
Conclusion
Considering Spain as an elected country of residence - applicable to individuals spending extended time in both the UK and Spain For Initial resident "drifter"
General background
Review of individual's position prior to becoming Spanish tax resident
"Pension" savings and planning
Retaining wealth in the family for future generations
Losing UK domicile whilst "Retaining" a UK apartment
Considering Spain as an elected country of residence - applicable to individuals spending extended time in both the UK and Spain
For Continuing UK employment and Directorships
General background
Determination of residency
Individual's pre-Spanish residency planning
International Retirement Savings Plan
Efficient gifting to descendants
Pension top-up
Use of bolt-hole residency return visits to the UK
Income from investments/savings plan
Considering Spain as an Unintended country of residence - applicable to individuals spending extended time in both the UK and Spain
Background
Semi-retirement in the sun!
Enjoying the proceeds of sale
Family Charitable Foundation
Unexpected Spanish tax problem
Gibraltar residency
The consequences of being treated as Spanish tax resident