Policy paper
Offshore trusts: anti-avoidance
This measure follows legislation in Finance Act 2017 on taxation of offshore trusts with new anti-avoidance rules.
This was published under the 2016 to 2019 May Conservative government
Documents
PDF, 210 KB, 31 pages
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Details
This measure closes a series of loopholes in how the income and gains of overseas trusts are taxed.
Updates to this page
Published 13 September 2017