Guidance

Non-domicile taxation: technical briefing on overseas trusts

Technical note on changes to the taxation of certain overseas trusts.

Documents

Details

This note provides further information on the provisions for overseas trusts published in the Finance Bill on 20 March 2017. It also includes a summary of the provisions which have been omitted from the Bill but which are intended to be included in a future Bill.

Published 21 March 2017