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