IFM13000 - Offshore Funds: Participants in offshore funds: contents

  1. IFM13100
    Introduction: background to the treatment of UK investors in offshore funds
  2. IFM13200
    Participants within the charge to corporation tax
  3. IFM13300
    Offshore Funds: participants in offshore funds: participants within the charge to income tax
  4. IFM13400
    Offshore Funds: participants in offshore funds: the charge to tax on disposal of an interest in a non-reporting fund
  5. IFM13450
    Exceptions to the charge to tax
  6. IFM13500
    Offshore Funds: investors in non-reporting funds: computation of offshore income gain
  7. IFM13600
    Offshore Funds: deduction of offshore income gains in computing capital gains
  8. IFM13700
    Participants in transparent offshore funds: amounts derived from capital