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Offshore trusts: anti-avoidance

This measure follows legislation in Finance Act 2017 on taxation of offshore trusts with new anti-avoidance rules.

Last fetched 04 May 2026 · gov.uk

Documents

Offshore trusts: anti-avoidance Draft legislation: offshore trustsapplication/pdf Explanatory note for offshore trustsapplication/pdf

At a glance

TypePolicy paper

First published13 Sept 2017

Last updated13 Sept 2017

Organisations

HM Revenue & Customs HM Treasury

Topics

Living or working abroad or offshore

Source

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