International Tax Bites

International Tax Bites


Episode 45: Section 86 TCGA - Taxing Capital Gains and Offshore Trusts. With Hassans' Grahame Jackson and Old Square Tax Chambers' Harriet Brown

June 08, 2023

In this episode Harriet and Grahame discuss the provisions of sections 86 and 87 of the Taxation of Chargeable Gains Act. This powerful piece of anti-avoidance is relevant to anyone who deals with trusts outside the United Kingdom, especially trustees, be