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Mondaq Business Briefing -Herbert SmithUnited Kingdom - Offshore funds - response to IR consultation.
(From Mondaq.com)
For consultation document see:
1. SUMMARY OF REPRESENTATIONS
1.1 - The review of the offshore funds legislation is welcomed, because the legislation has not kept pace with a variety of developments which have occurred since 1984, including the impact of the (developing) case law of the European Court of Justice in relation to the Community effects of national tax measures, the proliferation, both geographically and in terms of number, of funds to which the legislation applies, and the comprehensive review of the taxation of Government and Corporate Debt in 1995/1996.
1.2 - Total abolition of the offshore funds regime ...
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