IFM13400 - Offshore Funds: participants in offshore funds: the charge to tax on disposal of an interest in a non-reporting fund: contents

1. IFM13410

   Overview
2. IFM13412

   The charge to tax
3. IFM13414

   The charge to tax: income tax
4. IFM13416

   The charge to tax: corporation tax
5. IFM13420

   Non-resident settlements
6. IFM13425

   Effect of section 87 attribution rules on offshore income gains arising in non-resident settlement structures
7. IFM13430

   Effect of residence / domicile of beneficiary on offshore income gains arising in non-resident settlement structures that are attributed under section 87 TCGA rules
8. IFM13432

   Allocating capital payments between offshore income gains and chargeable gains arising in non-resident settlements
9. IFM13434

   Example showing how a UK resident but non-UK domiciled beneficiary may not be chargeable to tax on an offshore income gain arising in a non-resident settlement prior to 6 April 2008
10. IFM13436

    Example showing how a UK resident but non-UK domiciled beneficiary may benefit from a ‘rebasing’ election
11. IFM13438

    Example showing how a UK resident but non-UK domiciled beneficiary may not benefit from a ‘rebasing’ election
12. IFM13440

    Transfer of assets abroad
13. IFM13442

    Offshore income gains arising to certain non-resident companies
14. IFM13444

    Application of other TCGA provisions