OFM15600 - Non-reporting funds: charge to tax on disposal of an interest: non-resident settlements: contents

Page archived. Guidance now in the Investment Funds Manual.

1. OFM15610

   Summary
2. OFM15620

   Section 87 (and 87A) TCGA attribution rules
3. OFM15630

   Effect of residence and domicile status of beneficiary
4. OFM15640

   Section 87 (and 87A) TCGA attribution rules: example - regulation 20
5. OFM15650

   Example of non-UK domiciled beneficiary not chargeable on offshore income gain arising prior to 6 April 2008
6. OFM15660

   Example of effect of 'rebasing' election
7. OFM15670

   Example of 'rebasing' election having no effect