Which location is most favourable as tax haven for a currently UK ltd company?
Depends on your own tax profile and on what you want to do with the company and its investments long-term. There are loads of jurisdictions with no capital gains tax, or no tax full stop, but that’s not much good to you if you are UK-resident and you want to get the money back to the UK. You will just be taxed on the dividend, capital gain or whatever form you receive the profits in. If you are intending to migrate the company i.e. move management and control to a treaty jurisdiction with a tie-break clause based on “where is the company’s effective management located?”, then obviously you need to be looking at suitable treaty jurisdictions (which narrows your list considerably because the UK doesn’t generally negotiate tax treaties with tax haven countries). But how will you stop the answer to that tie-break question from being “in the UK” if it’s a one-man band and you will be in the UK? Also, how will you get the company out of the UK without paying tax on your unrealised gains? If
