UK legal services for European tech companies expanding to the United Kingdom

For most European tech companies, a subsidiary in the form of a UK private limited company (Ltd) owned by the European parent is the standard setup. It offers limited liability, scalable governance, and is well understood by UK clients, suppliers, and investors.

A UK Ltd can be incorporated at Companies House in 24 hours for online filings. Same-day setup is possible for an additional fee. Bank account opening, VAT registration, and PAYE registration usually add 4-8 weeks to a full operational launch.

A UK Ltd needs at least one director (no residency requirement) and a registered office address in the UK. Many setups use a virtual office address. In financial services, the FCA expects senior managers directly involved in UK activities to spend adequate and proportionate time in the UK, though this is assessed case-by-case rather than being a formal residency requirement.

Yes. Swiss companies frequently hold UK subsidiaries directly. The tax treatment depends on the Switzerland-UK double tax treaty, which generally provides favourable conditions for dividend and capital gains flows. Specific structuring should consider withholding tax and substance requirements.

IR35 (off-payroll working rules) requires medium and large UK businesses to determine whether a contractor should be classified as an employee for tax purposes. These rules do not apply to “small companies” (as defined by specific financial and headcount thresholds) that engage contract workers through an intermediary, generally a personal service company (PSC), where the responsibility for applying the IR35 rules remains with the intermediary.

Incorrect classification can result in significant tax liabilities, including unpaid income tax, National Insurance contributions, interest, and penalties. We help businesses assess contractor status and structure contractor arrangements and agreements to support IR35 compliance and reduce misclassification risk.