The Offshore Funds (Tax) (Amendment) Regulations, SI 2011/1211, address technical issues and make changes intended to simplify the operation of the principal regulations (SI 2009/3001). The changes were the subject of consultation, and HMRC will invite comments on draft revised guidance.
A Tax Information and Impact Note is available.
The Offshore Funds (Tax) (Amendment) Regulations, SI 2011/1211, address technical issues and make changes intended to simplify the operation of the principal regulations (SI 2009/3001). The changes were the subject of consultation, and HMRC will invite comments on draft revised guidance.
A Tax Information and Impact Note is available.