Offshore funds

Offshore funds guidance:

Click here to download the latest Fund Management 2019 report, published by Getting the Deal Through. Jurisdictions covered The following jurisdictions are covered in...

Practice Note

A 'non-reporting offshore fund' is any fund falling within the definition of an offshore fund within section 355(1) of the Taxation (International and Other Provisions)...

Practice Note

Background to the offshore funds rules Specific tax legislation for offshore funds was initially introduced in 1984. Before that time, UK investors in non-UK investment...

Practice Note

STOP PRESS relating to calculation of reportable income: As announced at Autumn Statement 2016, regulations were introduced with effect for reporting periods commencing...

Practice Note

This Practice Note describes how to apply for reporting offshore fund status, the effect of entering the reporting fund regime and the process for obtaining clearance...

Practice Note

In order to retain its reporting fund status, a reporting fund must comply with certain obligations. This Practice Note describes the regulations that apply to: • the...

Practice Note

This Practice Note describes: • the reports that reporting funds must make available to certain of their investors, for each reporting period, to enable those investors...

Practice Note