1. Commentary
  2. Taxation Summary

Taxation Summary, Finance Act 2021

9.4Personal Portfolio Investment Undertakings (PPIU) TCA97 Pt27 s747A–B The gross roll-up regime applies to four categories of offshore fund, i.e., UCITS, unit trust schemes, investment companies...
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Other Editions

  • Taxation Summary, Finance Act 2022
  • Taxation Summary, Finance Act 2021
  • Taxation Summary, Finance Act 2020
  • Taxation Summary, Finance Act 2019
  • Taxation Summary, Finance Act 2018
  • Taxation Summary, Finance Act 2017
  • Taxation Summary, Finance Act 2016