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Home / Simons-Taxes /Corporate tax /Part D8 Investment schemes /Division D8.1 Collective investment schemes /Funds investing in non-reporting offshore funds / D8.150 Funds investing in non-reporting offshore funds—overview

D8.150 Funds investing in non-reporting offshore funds—overview

Corporate tax

D8.150 Funds investing in non-reporting offshore funds—overview

Specific rules were introduced to deal with funds investing in non-reporting offshore funds (FINROFs)¹. The rules came into effect on 6 March 2010 but apply to funds which

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I7.333A Companies and replacement APR property

B3.340A Hire purchase of plant and machinery and similar contracts

C2.1020 Employment-related securities options and capital gains

E4.11120 Additional annual returns by employers—overview

I9.325 Foreign pensions free from IHT

A4.214 Claims following further assessments—income tax and capital gains tax

C1.106A Annual exempt amount

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E1.1502 Tax treatment of transfers with accrued interest

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

B2.315 The concept of wholly and exclusively

I7.120A BPR and excepted assets

C3.305 Rollover relief—time limit for acquisition of replacement assets

C1.511 Use of Mansworth v Jelley losses

B3.1006 The relevant interest

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

C2.106 Deferred and contingent consideration on disposals

C2.1173 Interaction of the exemption election regime with other capital gains exemptions

D6.330 Special situations involving a transfer of trade with common ownership—business of leasing plant or machinery

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