Roll-up Funds
Roll-up funds are offshore funds, typically located in Dublin and the Channel Islands, which offer investors flexibility over when they take the income from their investments.
This 'added control' can assist tax planning and enable investors to minimise their tax bills. In other words, in a roll up fund, any income or capital gain earned on the underlying assets are accumulated (rolled up) rather than distributed to the investor.
Given that these gains build up free of tax, the overall returns can be larger than from similar investments where tax is deducted at source on the income.
Although the roll up fund cannot eliminate a tax liability, they do have the benefit of giving the investor the chance to defer the tax bill until a time of their own choosing.