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

Draft legislation: offshore trusts

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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

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