Offshore Trusts

Below is a selection of our most recent updates on this subject.

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Cgt And Capital Gains Attributable To Offshore Trusts

Transitional rules for 2010/11: Temporary non-residence: Offshore funds: Overseas companies
Thursday, July 15, 2010

Offshore Trusts Or Offshore Bonds For Non-Doms

How to choose for any particular non-dom investor
Monday, November 23, 2009

Offshore Trust Rules Not As Bad As First Thought

Continued CGT deferment for UK resident, non domiciled settlors
Tuesday, July 29, 2008

Pre 6 April 2008 Gains

Realised Pre 6 April 2008 gains can be remitted tax free: trustees can elect to rebase unrealised pre 06.04.08 gains
Wednesday, May 28, 2008

A Nasty Surprise For EUropean Tax Evaders

Banking secrecy can only go so far: tax evaders need to remember others have a financial interest in criminal activity.
Thursday, February 21, 2008

New Attack On Non-UK Domiciliaries

Non-UK domiciliary taxation - Pre-Budget Report 2007 changes
Wednesday, January 23, 2008

Offshore Trusts

Capital losses realised from 17 March 1998 to 5 April 1999 can be set off against capital gains accruing to non-resident trustees in 1999/2000.
Monday, August 13, 2001

Interest-Free Loans From Pre 1991 Trusts &#8211; Billingham -V-Cooper

Pre 1991 trust – settlor with interest in possession – interest-free loan made to settlor - interest that would otherwise be payable to a commercial lender - assessable to capital gains tax on the settlor under S87 TCGA 1992.
Wednesday, July 25, 2001

Reimbursement Of Tax To The Settlor

Tuesday, October 31, 2000

Cooper V BILLINGHAM; Fisher V Edwards

Tuesday, October 31, 2000

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