SolvedIFM12250 | Offshore Funds: Definition of an offshore fund: Transparent entities: contents
From HM Revenue & Customs · Investment Funds Manual
Contents2 entries
- IFM12252Offshore Funds: Definition of an offshore fund: transparent entities: arrangements that are tax transparent for income purposes
- IFM12254Offshore Funds: Definition of an offshore fund: transparent entities: application of the Taxation of Chargeable Gains Act 1992 (TCGA) to interests in arrangements that create rights in the nature of co-ownership