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Offshore Funds Regime

Eloise Walker and Becky Rees of the Tax Department of Pinsent Masons LLP take a look at recent and prospective changes to the offshore funds regime
This is the second of two articles in which we look at recent and prospective changes to the taxation of investment funds. In last week's (31 August 2009 Issue 994 page 11) article we considered the changing landscape of UK-resident funds. This article will look at some developments relevant to 'offshore funds' — that is non-UK-domiciled investment vehicles.
Anti-avoidance legislation relating to offshore funds was introduced in a bid to crack down on taxpayers rolling up income in an offshore fund and effectively converting it into...

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