For some, investing offshore is advantageous, for instance:

•  Where a parent has provided capital to a minor
• For individuals who can expect their marginal rate of tax to fall (perhaps in anticipation of retirement or becoming non-resident in the UK)
• Investors entitled to an age related allowance
• Expatriates investing to avoid UK tax while non-resident
• Companies investing corporate funds
• Investors who are Trustees

For further information, specific to your circumstances, please refer to the attached information or contact us to discuss your requirements, as the information presented is based on existing legislation and HM Revenue & Customs practice and does not amount to tax planning advice. Any potential investor who is unsure of their tax position is recommended to take advice before investing.