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Offshore Funds Updated

Eloise Walker and Becky Rees of the Tax Department of Pinsent Masons LLP take a look at the revised changes to the offshore funds regime
No sooner had our previous article Offshore Funds Regime — Where are we now? (The Tax Journal Issue 995) gone to print than HMRC published revised draft regulations somewhat ahead of schedule which just goes to show that the gods do indeed have a sense of humour. This article will look at some of the changes from the last draft and assess how much further we have come since the previous version of the regulations published in December 2008.
The Story So Far
The offshore fund...

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