Offshore funds: tax

Resource type: Practice note

Status: Maintained

Jurisdiction: United Kingdom

This practice note examines the various tax issues that arise in respect of offshore companies and offshore unauthorised unit trusts. It also provides a summary of the main UK anti-avoidance provisions that need to be considered in relation to the tax treatment of UK investors investing in offshore funds.

Anthony Stewart and Laura Court, Clifford Chance LLP tax group

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Resource ID: 8-382-5472
Products: PLC UK Corporate, PLC UK Finance, PLC UK Financial Services, PLC UK Law Department, PLC UK Private Client, PLC UK Public Sector, PLC UK Tax
This resource is maintained, meaning that we monitor developments on a regular basis and update it as soon as possible.

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Practice note: overview

Collateralised debt obligations (CDOs): overview Collateralised debt obligations (CDOs): overview (http://uk.practicallaw.com/topic9-385-8080)

Practice note

Securitisation: tax Securitisation: tax (http://uk.practicallaw.com/topic6-107-4445)

Glossary

Authorised unit trust Authorised unit trust (http://uk.practicallaw.com/topic1-107-6456)
Collective investment scheme Collective investment scheme (http://uk.practicallaw.com/topic5-107-5940)
OEIC OEIC (http://uk.practicallaw.com/topic4-107-6902)
Open-ended investment company (OEIC) Open-ended investment company (OEIC) (http://uk.practicallaw.com/topic5-107-6416)
Portfolio Portfolio (http://uk.practicallaw.com/topic7-202-2742)
Unauthorised unit trust (UUT) Unauthorised unit trust (UUT) (http://uk.practicallaw.com/topic6-107-7439)
Unit trust Unit trust (http://uk.practicallaw.com/topic7-107-7453)
UUT UUT (http://uk.practicallaw.com/topic7-107-7467)

Legal update: archive

Changes to HMRC's International Manual: investment manager exemption Changes to HMRC's International Manual: investment manager exemption (http://uk.practicallaw.com/topic8-502-1079)
Offshore funds: tax: New practice note Offshore funds: tax: New practice note (http://uk.practicallaw.com/topic9-385-9391)

Book

Principles of International Taxation, 3rd Edition Principles of International Taxation, 3rd Edition (http://uk.practicallaw.com/topicB-000-1521)

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