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Offshore Bonds, or International Bonds as they are sometimes called allow an individual to invest much like a pension, where the investment is rarely taxed whilst in the bond; the bond holder therefore benefits from what is known as gross roll-up rather than having their investment income and gains either taxed at source, or annually through their tax return. Income tax is payable when the bond is ultimately cashed in, either in full or in part. To learn more about Offshore bonds read our guide.
