Taxation

Individual Taxation

• Offshore funds taxation for UK investors
  This article explains the changes to the UK tax regime applying to offshore funds following changes effected in December 2009.

Company Taxation

• UK Corporate Investors – How an offshore bond may help
  The following article provides information about how an offshore bond may help UK Corporate investors utilising the imminent reduction in corporation tax rates.

Country Specific

• Tax information for Brazil
  This article is intended for use by financial advisers who provide advice outside of Brazil to clients who are habitually resident in Brazil. It only applies to Royal Skandia business which is completed outside of Brazil.

Trustee Taxation

• UK taxation of offshore bonds held by UK resident trusts - who is liable
  The aim of this article is to explain how UK income tax will be assessed on chargeable event gains realised on offshore life assurance and capital redemption bonds ('Bonds') where the Bond is held as the investment of either a UK resident discretionary or absolute trust. This article does not aim to cover non-UK resident trust investments.