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Official guidance
Investment Funds Manual

IFM13000 · Offshore Funds: Participants in offshore funds

  • IFM13100 · Introduction: background to the treatment of UK investors in offshore funds
  • IFM13200 · Participants within the charge to corporation tax
  • IFM13300 · Participants within the charge to income tax
  • IFM13400 · The charge to tax on disposal of an interest in a non-reporting fund
  • IFM13450 · Offshore Funds: investors in non-reporting funds: exceptions to the charge to tax
  • IFM13500 · Offshore Funds: investors in non-reporting funds: computation of offshore income gain
  • IFM13600 · Offshore Funds: deduction of offshore income gains in computing capital gains
  • IFM13700 · Offshore Funds: Participants in transparent offshore funds: amounts derived from capital
  1. Investment Funds Manual
  2. Offshore Funds: Participants in offshore funds: contents

IFM13000 | Offshore Funds: Participants in offshore funds: contents

From HM Revenue & Customs · Investment Funds Manual

Contents8 entries

  1. IFM13100Offshore Funds: Participants in offshore funds: introduction: background to the treatment of UK investors in offshore funds
  2. IFM13200Offshore Funds: participants in offshore funds: participants within the charge to corporation tax: contents
  3. IFM13300Offshore Funds: participants in offshore funds: participants within the charge to income tax: contents
  4. IFM13400Offshore Funds: participants in offshore funds: the charge to tax on disposal of an interest in a non-reporting fund: contents
  5. IFM13450Offshore Funds: investors in non-reporting funds: exceptions to the charge to tax: contents
  6. IFM13500Offshore Funds: investors in non-reporting funds: computation of offshore income gain: contents
  7. IFM13600Offshore Funds: deduction of offshore income gains in computing capital gains: contents
  8. IFM13700Offshore Funds: Participants in transparent offshore funds: amounts derived from capital
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