The value of investments can fall as well as rise, and you may get back less than you invested. Past performance is no guarantee of future results.

When an offshore fund has UK reporting status, the investor will receive a flat capital gains rate on disposal of a holding. Without UK reporting status, this holding is subject to income tax, and therefore subject to rates based on the investor’s individual circumstances.

UK reporting status definition

When an offshore fund has UK reporting status, the investor will receive a flat capital gains rate on disposal of a holding. Without UK reporting status, this holding is subject to income tax, and therefore subject to rates based on the investor’s individual circumstances.

 

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