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Comments on draft guidance should be sent by 10 July
Draft guidance has been published in connection with the new tax definition of an offshore fund in this year’s Finance Bill (see clause 44 and Schedule 22).
It should be noted that the guidance covers only the definition of an offshore fund and does not address matters to be dealt with in new regulations, which will have their own draft guidance at a later date.
Comments are welcome and should be sent by Friday 10 July to Wayne Strangwood, HMRC, CT & VAT, 3rd Floor, 100 Parliament Street, London SW1A 2BQ.
