Georgia

Georgia exempts a resident individual's foreign-source income and gains outright, taxes local income at a flat 20% (5% on dividends and interest), and lets a sole trader with small business status pay 1% of turnover up to GEL 500,000. Companies pay 15% only when profits are distributed, so a Georgian company can reinvest untaxed. It is cheap, easy to enter and has a UK treaty; the catches are 183 days to become resident (the HNWI shortcut depends on ministerial rules), a thinner banking system, and small business status that suits a one-person business, not a holding structure.