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IFM13400 | Offshore Funds: participants in offshore funds: the charge to tax on disposal of an interest in a non-reporting fund: contents

From HM Revenue & Customs · Investment Funds Manual

Contents14 entries

  1. IFM13410Offshore Funds: participants in offshore funds: the charge to tax on disposal of an interest in a non-reporting fund: overview
  2. IFM13412Offshore Funds: participants in offshore funds: the charge to tax on disposal of an interest in a non-reporting fund: the charge to tax
  3. IFM13414Offshore Funds: participants in offshore funds: the charge to tax on disposal of an interest in a non-reporting fund: the charge to tax: income tax
  4. IFM13416Offshore Funds: participants in offshore funds: the charge to tax on disposal of an interest in a non-reporting fund: the charge to tax: corporation tax
  5. IFM13420Offshore Funds: participants in offshore funds: the charge to tax on disposal of an interest in a non-reporting fund: non-resident settlements
  6. IFM13425Effect of section 87 attribution rules on offshore income gains arising in non-resident settlement structures up to 5 April 2025
  7. IFM13430Effect of residence / domicile of beneficiary on offshore income gains arising in non-resident settlement structures that are attributed under section 87 TCGA rules - regulation 20 up to 5 April 2025
  8. IFM13432Allocating capital payments between offshore income gains and chargeable gains that arose in non-resident settlements until 5 April 2025- regulation 20(4)
  9. IFM13434Example showing how a UK resident but non-UK domiciled beneficiary may not be chargeable to tax on an offshore income gain arising in a non-resident settlement prior to 6 April 2008 - paragraph 100 Schedule 7 FA 2008
  10. IFM13436Example showing how a UK resident but non-UK domiciled beneficiary may benefit from a ‘rebasing’ election - paragraph 101 Schedule 7 FA 2008
  11. IFM13438Example showing how a UK resident but non-UK domiciled beneficiary may not benefit from a ‘rebasing’ election - paragraph 101 Schedule 7 FA 2008
  12. IFM13440Offshore Funds: participants in offshore funds: the charge to tax on disposal of an interest in a non-reporting fund: transfer of assets abroad
  13. IFM13442Offshore Funds: participants in offshore funds: the charge to tax on disposal of an interest in a non-reporting fund: offshore income gains arising to certain non-resident companies
  14. IFM13444Offshore Funds: participants in offshore funds: the charge to tax on disposal of an interest in a non-reporting fund: application of other TCGA provisions