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Reporting fund regime: equivalent?

I was going to use this opportunity to point out what a shame it was that the efforts applied to improving the position of UK investors in offshore funds through the introduction of the Reporting Fund Regime (RFR) had become somewhat devalued now that we had a 50% CGT rate.

Thankfully we don’t and reporting fund status is still relevant for offshore funds and it is therefore sensible for offshore funds to provide CGT treatment for UK investors where appropriate. I’ll instead raise a broader issue with the RFR. A fund that has reporting fund status is required...

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