HMRC has published draft secondary legislation making alterations to The Authorised Funds (Tax) Regulations 2006, SI 2006/964, to permit AIFs with holdings in non-reporting offshore funds to treat those holdings as if they were holdings in reporting funds in certain circumstances.
HMRC has published draft secondary legislation making alterations to The Authorised Funds (Tax) Regulations 2006, SI 2006/964, to permit AIFs with holdings in non-reporting offshore funds to treat those holdings as if they were holdings in reporting funds in certain circumstances.
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