IFM13400 - Offshore Funds: participants in offshore funds: the charge to tax on disposal of an interest in a non-reporting fund: contents

  1. IFM13410
    Overview
  2. IFM13412
    »Ê¹ÚÌåÓýapp charge to tax
  3. IFM13414
    »Ê¹ÚÌåÓýapp charge to tax: income tax
  4. IFM13416
    »Ê¹ÚÌåÓýapp charge to tax: corporation tax
  5. IFM13420
    Non-resident settlements
  6. IFM13425
    Effect of section 87 attribution rules on offshore income gains arising in non-resident settlement structures
  7. IFM13430
    Effect of residence / domicile of beneficiary on offshore income gains arising in non-resident settlement structures that are attributed under section 87 TCGA rules
  8. IFM13432
    Allocating capital payments between offshore income gains and chargeable gains arising in non-resident settlements
  9. IFM13434
    Example showing how a UK resident but non-UK domiciled beneficiary may not be chargeable to tax on an offshore income gain arising in a non-resident settlement prior to 6 April 2008
  10. IFM13436
    Example showing how a UK resident but non-UK domiciled beneficiary may benefit from a ‘rebasing� election
  11. IFM13438
    Example showing how a UK resident but non-UK domiciled beneficiary may not benefit from a ‘rebasing� election
  12. IFM13440
    Transfer of assets abroad
  13. IFM13442
    Offshore income gains arising to certain non-resident companies
  14. IFM13444
    Application of other TCGA provisions