Butterworth's Taxation of Offshore Trusts and Funds

Butterworth's Taxation of Offshore Trusts and Funds

  • Paperback
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This work provides guidance and advice on the investment management of offshore trusts and funds. Its comprehensive guidance on all taxation aspects of offshore investments, this guide makes it easier for the reader to offer clients the best advice and management of their investments.show more

Product details

  • Paperback
  • Lexisnexis UK
  • Butterworths Tolley
  • London, United Kingdom
  • Revised
  • 3rd Revised edition
  • index
  • 0754500918
  • 9780754500919

Table of contents

Part I Offshore trusts: introduction; residence and domicile; income tax; inheritance tax; capital gains tax. Part II Offshore funds: background and overview of the legislation; assets to which the offshore funds legislation applies; certification I - account periods and "full distribution policy"; certification II - the portfolio and the fund's shareholding structure; certification III - procedure; offshore income gains - basic principles; computation of offshore income gains - interaction between charges - anti-avoidance provisions.show more