Location, location, location (TT Dec06 p22-24)
The Treasurer December 2006
Traditionally, the UK has considered it unnecessary to compete in the international game of tax competitiveness to entice both businesses and individuals to stay or relocate here. But a series of drivers could turn the slow leak of tax-driven exiles into a flood. Directors with a fiduciary duty have to look at a range of factors in deciding where best to locate or relocate their business.
