TRUSTPOLITICS
M

Member

Speaking in the House of Commons on 3 March 2025

Debate

Finance Bill

Contribution

(a) offshore income gains, within the meaning of the Offshore Funds (Tax) Regulations 2009, are treated as accruing to an individual in a tax year under section 87(2) of TCGA 1992 (as applied by regulation 20 of those regulations) as a result of a capital payment made to an individual, and
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