IFM13000 | Offshore Funds: Participants in offshore funds: contents
From HM Revenue & Customs · Investment Funds Manual
Contents8 entries
- IFM13100Offshore Funds: Participants in offshore funds: introduction: background to the treatment of UK investors in offshore funds
- IFM13200Offshore Funds: participants in offshore funds: participants within the charge to corporation tax: contents
- IFM13300Offshore Funds: participants in offshore funds: participants within the charge to income tax: contents
- IFM13400Offshore Funds: participants in offshore funds: the charge to tax on disposal of an interest in a non-reporting fund: contents
- IFM13450Offshore Funds: investors in non-reporting funds: exceptions to the charge to tax: contents
- IFM13500Offshore Funds: investors in non-reporting funds: computation of offshore income gain: contents
- IFM13600Offshore Funds: deduction of offshore income gains in computing capital gains: contents
- IFM13700Offshore Funds: Participants in transparent offshore funds: amounts derived from capital