HMRC has updated its guidance Elect
an offshore collective investment vehicle for tax transparency on UK capital
gains’ to cover information needed to make a transparency election and what
happens after an election has been made, including the requirement for the fund
to complete an annual partnership return showing the amount on which each
partner is chargeable to tax on chargeable gains.
HMRC has updated its guidance Elect
an offshore collective investment vehicle for tax transparency on UK capital
gains’ to cover information needed to make a transparency election and what
happens after an election has been made, including the requirement for the fund
to complete an annual partnership return showing the amount on which each
partner is chargeable to tax on chargeable gains.