Policy paper

Offshore trusts: anti-avoidance

This measure follows legislation in Finance Act 2017 on taxation of offshore trusts with new anti-avoidance rules.

Documents

Draft legislation: offshore trusts

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This measure closes a series of loopholes in how the income and gains of overseas trusts are taxed.

Published 13 September 2017