Dmitry Zapol
Partner and International Tax Advisor at IFS Consultants
Office:
14th Floor33 Cavendish SquareLondonW1G 0PWUnited Kingdom
About Dmitry
Dmitry Zapol is an international tax and business advisor with practical knowledge of the principles of individual and corporate taxation and cross-border business planning. Dmitry routinely advises HNW individual clients and owner managed businesses in connection with their international tax-efficient relocation and growth. He also advises on creation of complex international holding structures set up for trading and IP exploitation purposes.
Dmitry is an International Tax Affiliate of the Chartered Institute of Taxation (ADIT). He holds an LL.M (Tax) awarded by King’s College, London and an LL.B Law awarded by Durham University.
Specialisations
Wealth Management
Company Structuring
International Taxation
Dmitry's Articles
International Personal and Corporate Mobility: Summary of Malta Discussion
On 19 September 2023, the International Business Structuring Association (IBSA) held a discussion group meeting in Malta, facilitated by EMCS Ltd. Esteemed speakers, Geraldine Schembri, Partner at EMCS Ltd and Dmitry Zapol, Partner at IFS[...]
Date:
05 Oct 2023
Pre-arrival Tax Planning when Moving to the UK
This article provides an overview of the UK tax system as it relates to resident and non-domiciled individuals looking to relocate to the UK. Dmitry Zapol, international tax advisor at IFS Consultants, explains the basis of determining UK tax residence, the remittance basis[...]
Date:
11 Jul 2023
Jurisdiction:
United Kingdom
Tax planning considerations for Tier 1 HNW migrants in the UK
The UK encourages foreign direct investments by granting high net worth individual investors and entrepreneurs the right to remain temporarily in its territory, with the associated tax benefits of the resident “non-dom” regime. Similar rights are extended to members of their[...]
Date:
12 Mar 2019
Jurisdiction:
United Kingdom
New Offshore Economic Substance Laws
Amidst the Brexit hullabaloo and Mr Trump’s usual inciting tweets, one would be excused not to pay much heed to the announcement of the new offshore economic substance requirements at the end of 2018. Yet the legislation passed in the Crown Dependencies — Jersey, Guernsey and[...]
Date:
08 Jan 2019
Taxation of Gifts Under UK Law
Taxation of gifts under UK law is complicated and rather counterintuitive. It throws many surprises at the parties participating in a gift arrangement, particularly, since it’s the person making a gift as opposed to the one receiving it, who may be liable for tax. This article[...]
Date:
29 Oct 2018
Jurisdiction:
United Kingdom
UK Tax Primer for Entrepreneurial Clients
Advising a client is a two-way process. The client knows how to get to their end destination and our duty is to help them do this with the least tax leakage and in the most commercially sound way. Although every client is unique, inevitably after years of providing advice,[...]
Date:
08 Jun 2017
Jurisdiction:
United Kingdom
Residence Planning for Entrepreneurial Clients
Roy Saunders, IFS Consultants, opened the floor by introducing the audience to a case study that involved a wealthy family with business and investment activity worldwide and possibilities to choose any country as their home. He explained that the panel would describe advantages[...]
Date:
07 Mar 2017
Developments in UK Real Estate Taxation in Recent Years
For decades, the UK has welcomed overseas investors with interests in residential and commercial properties with its benign tax regime. Admittedly there had been a few mildly irritating snags: an increasingly high stamp duty land tax (SDLT), unavoidable taxation of rental[...]
Date:
26 Sep 2016
Jurisdiction:
United Kingdom
The Business of an International Family Office
A family office is often found in the list of affluent lifestyle’s attributes together with a yacht, a jet and a Swiss boarding school tie. Yet on closer inspection, out of these and similar objets du désir a family office serves a much greater practical purpose — that of[...]
Date:
15 Jun 2016
Jurisdiction:
United Kingdom
Key considerations when structuring home ownership in the UK
Along with immigration procedures if required, buying a home is often the next step for those looking to relocate to the UK. There are many legal and regulatory issues that the expectant property owner should consider, but because the value of the new investment is likely to be[...]
Date:
09 Sep 2015
Jurisdiction:
United Kingdom
Subjects:
General principles
Developing Strategies for International Business - Workshop Summary Note
On 4th June in London, the IBSA held a workshop on Developing Strategies for International Business. Sessions from leading industry experts included treaty access limitations, the global economic outlook, transfer pricing and business investment reliefs. This article provides an[...]
Date:
23 Jun 2015
Jurisdiction:
Subjects:
General principles
Creation of Clean Capital
Dmitry Zapol explains the concept of clean capital and its application to resident non-domiciliaries and the remittance basis.[...]
Date:
28 Apr 2015
Jurisdiction:
United Kingdom
Subjects:
General principles
“Open all hours” – the UK approach to resident non-domiciliaries
Dmitry Zapol examines the resident but non-domiciled benefits of UK tax legislation which, despite what has been minor tinkering for wealthy beneficiaries of the system, has been around for decades and shows no sign of major new initiatives. The article also covers the[...]
Date:
19 Feb 2015
Jurisdiction:
United Kingdom
Subjects:
Personal taxation
Legislation Against Offshore Tax Planning - Currency Control - Russia
Date:
11 Oct 2013
Jurisdiction:
Russia
Subjects:
General principles
Legislation Against Offshore Tax Planning - Transfer Pricing - Russia
Date:
11 Oct 2013
Jurisdiction:
Russia
Subjects:
General principles
Legislation Against Offshore Tax Planning - General Anti-Avoidance Rules - Russia
Date:
11 Oct 2013
Jurisdiction:
Russia
Subjects:
General principles
Taxation of Distribution of Profits to Non-Residents - Russia
Date:
11 Oct 2013
Jurisdiction:
Russia
Subjects:
Corporate structuring and taxation
Taxation of Foreign Source Profits - Russia
Date:
11 Oct 2013
Jurisdiction:
Russia
Subjects:
Personal taxation
Taxation of Domestic Profits - Companies - Capital Taxes - Russia
Date:
11 Oct 2013
Jurisdiction:
Russia
Subjects:
Indirect taxation
Taxation of Domestic Profits - Companies - Value Added Tax - Russia
Date:
11 Oct 2013
Jurisdiction:
Russia
Subjects:
Indirect taxation
Taxation of Domestic Profits - Companies - Special Economic Zones - Russia
Date:
11 Oct 2013
Jurisdiction:
Russia
Subjects:
Corporate structuring and taxation
Taxation of Domestic Profits - Companies - Investment Tax Credit - Russia
Date:
11 Oct 2013
Jurisdiction:
Russia
Subjects:
Corporate structuring and taxation
Taxation of Domestic Profits - Companies - Amortisation - Russia
Date:
11 Oct 2013
Jurisdiction:
Russia
Subjects:
Corporate structuring and taxation
Taxation of Domestic Profits - Companies - Branches - Russia
Date:
11 Oct 2013
Jurisdiction:
Russia
Subjects:
Corporate structuring and taxation
Taxation of Domestic Profits - Companies - Reorganisations - Russia
Date:
10 Oct 2013
Jurisdiction:
Russia
Subjects:
Taxation of Domestic Profits - Companies - Imputed Income - Russia
Date:
10 Oct 2013
Jurisdiction:
Russia
Subjects:
Corporate structuring and taxation
Taxation of Domestic Profits - Companies - Simplified Tax System - Russia
Date:
10 Oct 2013
Jurisdiction:
Russia
Subjects:
Corporate structuring and taxation
Taxation of Domestic Profits - Companies - Withholding Tax - Russia
Date:
10 Oct 2013
Jurisdiction:
Russia
Subjects:
Corporate structuring and taxation
Taxation of Domestic Profits - Companies - Insurance Contributions - Russia
Date:
10 Oct 2013
Jurisdiction:
Russia
Taxation of Domestic Profits - Companies - Losses - Russia
Date:
10 Oct 2013
Jurisdiction:
Russia
Subjects:
Corporate structuring and taxation
Taxation of Domestic Profits - Companies - Subsidiaries - Russia
Date:
10 Oct 2013
Jurisdiction:
Russia
Subjects:
Corporate structuring and taxation
Taxation of Domestic Profits - Companies - Thin Capitalisation Rules - Russia
Date:
10 Oct 2013
Jurisdiction:
Russia
Subjects:
General principles
Taxation of Domestic Profits - Companies - Interest - Russia
Date:
10 Oct 2013
Jurisdiction:
Russia
Subjects:
Corporate structuring and taxation
Taxation of Domestic Profits - Companies - Expenses - Russia
Date:
10 Oct 2013
Jurisdiction:
Russia
Subjects:
Corporate structuring and taxation
Taxation of Domestic Profits - Companies - Dividends - Russia
Date:
10 Oct 2013
Jurisdiction:
Russia
Subjects:
Corporate structuring and taxation
Taxation of Domestic Profits - Companies - Corporation Tax - Russia
Date:
10 Oct 2013
Jurisdiction:
Russia
Subjects:
Corporate structuring and taxation
Taxation of Domestic Profits - Companies - Permanent Establishment - Russia
Date:
10 Oct 2013
Jurisdiction:
Russia
Subjects:
Corporate structuring and taxation
Taxation of Domestic Profits - Companies - Residence - Russia
Date:
10 Oct 2013
Jurisdiction:
Russia
Subjects:
Corporate structuring and taxation
Taxation of Domestic Profits - Companies - Business Entities - Russia
Date:
10 Oct 2013
Jurisdiction:
Russia
Subjects:
General principles
Taxation of Domestic Profits - Partnerships - Russia
Date:
27 Sep 2013
Jurisdiction:
Russia
Subjects:
General principles
Taxation of Domestic Profits - Real Estate - Russia
Date:
27 Sep 2013
Jurisdiction:
Russia
Subjects:
Real estate
Taxation of Domestic Profits - Individuals - Capital Taxes - Russia
Date:
27 Sep 2013
Jurisdiction:
Russia
Subjects:
Personal taxation
Taxation of Domestic Profits - Individuals - Entertainers & Sportsmen - Russia
Date:
27 Sep 2013
Jurisdiction:
Russia
Subjects:
Personal taxation
Taxation of Domestic Profits - Individuals - Corporate Executives
Date:
27 Sep 2013
Jurisdiction:
Russia
Subjects:
Personal taxation
Taxation of Domestic Profits - Individuals - Deductions & Exempt Income - Russia
Date:
27 Sep 2013
Jurisdiction:
Russia
Taxation of Domestic Profits - Individuals - Residence - Russia
Date:
27 Sep 2013
Jurisdiction:
Russia
Debt v. Equity Financing
Date:
15 Aug 2013
Jurisdiction:
General principles
Subjects:
General principles
The Swiss/UK Tax Cooperation Agreement
Dmitry Zapol explains the new Swiss/UK Tax Cooperation Agreement that came into force on 1st January, 2013.[...]
Date:
04 Jul 2013
Subjects:
General principles
Holding Company Structures for Investment into Russia in Light of Recent Developments
Dmitry Zapol examines Russian holding structures in response to recent economic events in Cyprus.[...]
Date:
04 Jul 2013