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UK Entity Comparison Workbook

Ltd, UK establishment and LLP compared against tax, banking and investability, with a decision tree.

£57

Immediate download

What it is

The question is not which structure is cheapest to register. It is which structure can be banked, taxed and sold into without a correction eighteen months later. The workbook runs the comparison in the order the constraints actually bind, so the decision is made on banking and buyer requirements before tax efficiency is reached.

Contents
  • A side-by-side comparison of the UK private limited company, the UK establishment of an overseas company, and the limited liability partnership
  • Each compared across liability, disclosure, tax treatment, banking prospects, investability and ease of sale
  • A decision tree that works through banking, the buyer and the exit before it reaches tax
  • The disclosure consequences of registering a UK establishment, including what the overseas parent must file
  • Why non-resident-member LLPs are frequently declined at payment-provider screening
  • A formation decision record — the choices made at incorporation that are disproportionately expensive to change later: share classes, registered office, accounting reference date, SIC code and the PSC entry
  • A worked example for a founder trading from outside the UK and EU
What it does not cover
  • Regulated tax advice. The treatment described is general, and your position depends on facts specific to you and to your home jurisdiction
  • Company formation. Polaris Bridge does not form companies on behalf of clients, does not provide a registered office through this catalogue, and does not act as nominee director, nominee shareholder or company secretary. You file, or a supervised formation agent files for you
  • Completion of your incorporation documents — the workbook shows what each decision means, and you make it
  • Jurisdictions other than the United Kingdom, beyond the note on where an EU entity is the better answer