1 August 2018

Offshore income gains and protected trusts: a survey for trustees

The recent changes to the taxation of trusts settled by non-UK domiciled individuals have given rise to a potentially adverse tax consequence for trusts which invest in funds that give rise to offshore income gains (OIGs).

In this briefing we explain the technical detail and provide details of a survey.

Our Insights

"We do not use any automatic filtering systems and all applications are individually reviewed."
Forsters' Graduate Recruitment Team