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| IOM Launches Consultation On Taxation Of Investment Products |
by Jason Gorringe, Tax-News.com, London
Friday, December 04, 2009
The Isle of Man Treasury has released a consultation paper on proposed changes
as part of a review on the taxation of investment products, following talks
with a number of private sector professionals.
As a result of the review, the Income Tax Division, on behalf of Treasury,
on December 2 published a consultation document outlining proposals for the
introduction of a new taxation regime for certain investment products in the
Isle of Man.
The document aims to generate debate and gather views to assist the drafting
of new legislation.
It is primarily concerned with the taxation of insurance bonds and roll-up
funds.
There is currently a lack of certainty as to the taxation treatment of
these products and the proposed new regime aims to remove this uncertainty by:
- Defining which products will be subject to income tax and which will fall
outside the charge; and
- Defining when and how an income tax charge will be raised.
Those wishing to submit their views on the proposals have been invited to do so by January 29,
2010.
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