Irish Taxation Institute: Educating, Developing and Representing

HMRC clarification on Offshore Funds (Tax) Regulations 2009 - "Investment Manager Exemption"

02 February 2010

HM Revenue & Customs has issued clarification on The Offshore Funds (Tax) Regulations 2009 for offshore funds potentially liable to UK tax in respect of a UK trade carried on through a permanent establishment or agent.

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