Tax Titbits – February 2021

Stephen Yates, senior manager, Rawlinson & Hunter, 25/02/2021

Foreign Domiciliaries and Non-UK Resident Trusts

The UK professional bodies have published a new note on trust protections and offshore income gains. This consolidates previous guidance into one updated note. To recap, this is one of a set of six notes and Q & A documents; the others cover rebasing and the foreign capital loss election, mixed funds, offshore interests in UK residential property, trust protections and the FA 2018 offshore trust changes. They can be seen here...

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