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Autumn Statement 2016 - Co-ownership Authorised Contractual Schemes (CoACS)

Autumn Statement 2016 - Co-ownership Authorised Contractual Schemes (CoACS)

  • United Kingdom
  • Tax planning and consultancy - Autumn Statement

23-11-2016

As expected, following a consultation, the government will introduce simplified capital allowances rules for CoACS and lay down information reporting rules for CoACS operators. They will also clarify rules on chargeable gains and investments held by CoACS in offshore funds. We are hoping to see drafting when the draft Finance Bill 2017 is published on 5 December.


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