Chapter IFM13474
| Published date | 05 July 2019 |
| Record Number | IFM13474 |
Disposals of interests in non-reporting offshore funds held by charitable companies (as defined in section 506 ICTA) or charitable trusts (as defined in section 519 ITA) are exempt from any charge to corporation tax or income tax in respect of an offshore income gain provided the gain is ‘applicable and applied for charitable purposes’ (regulation 31 / section 535 of ITA 2007).
If interests in non-reporting offshore funds held by charitable companies or charitable trusts cease to be subject to charitable trusts ), and an offshore income gain would arise on accrued gains on a disposal at that time, then the trustees are treated as if they had disposed of and...
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