Offshore trusts: anti-avoidance consultative clauses and schedule - CIOT comments

14 Nov 2017

Life insurance policies (clause 9) - briefing / submission Carried-forward losses (clause 18) - briefing / submission Corporate interest restriction (clause 20) - briefing / submission Substantial shareholding exemption (clauses 27-28) ‚ briefing / submission Deemed domicile (clauses 29-32) ‚ briefing / submission Fulfilment houses (clauses 48-59) ‚ briefing / submission Making Tax Digital (clauses 60-62) ‚ submission Disputes, Avoidance and Evasion (clauses 63, 64, 65 and 67) ‚ briefing / submission