Policy paper

Offshore trusts: anti-avoidance

This measure follows legislation in Finance Act 2017 on taxation of offshore trusts with new anti-avoidance rules.

• From: HM Revenue & Customs and HM Treasury
• Published: 13 September 2017

This was published under the 2016 to 2019 May Conservative government

Documents

Offshore trusts: anti-avoidance

HTML

Draft legislation: offshore trusts

PDF, 210 KB, 31 pages

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Explanatory note for offshore trusts

PDF, 217 KB, 7 pages

Details

This measure closes a series of loopholes in how the income and gains of overseas trusts are taxed.

Published 13 September 2017