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3i Infrastructure moves tax residence to the UK

3i Infrastructure moves tax residence to the UK

3i Infrastructure moves tax residence to the UK –  following the introduction of the BEPS (Base Erosion and Profit Shifting) tax rules, and in order to mitigate the risk of tax leakage for the company, the board of 3i Infrastructure (3IN) announced its intention to move the tax domicile and management of the company to the UK with effect from 1 October 2018. To read more on the announcement click here

3i Infrastructure moves tax residence to the UK

The move of tax residence from Jersey to UK has occurred. Under Change in tax residence – UKLA Listing Rule 15.6.1R, following receipt of the relevant regulatory approvals, 3i Infrastructure moved its tax residence and management to the UK from Jersey on 15 October 2018 and has been provisionally approved by HMRC as an investment trust for UK tax purposes.

More on 3i Infrastructure

3i Infrastructure is a listed infrastructure investment company investing mainly in Europe and Asia, with a focus on the Utilities, Transportation and Social Infrastructure sectors and with an overall objective of providing shareholders with a total return of 10% per annum, 5.5% of which to be delivered through an annual distribution yield.

To find out more about 3i infrastructure, click here to be redirected to the company’s website

3IN : 3i Infrastructure moves tax residence to the UK

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