WELCOME TO RUFFER

All-weather investing

Seeking consistent positive returns.

Come rain or shine.

Ruffer provides investment management services for institutions, pension funds, charities, financial planners and individual investors.
Location
Select your Location
Visitor Type
Select investor type
Select investor type
London
Ruffer LLP
80 Victoria Street
London SW1E 5JL
Paris
Ruffer S.A.
103 boulevard Haussmann
75008 Paris, France
New York
Ruffer LLC
300 Park Avenue
New York NY 10022
Edinburgh
Ruffer LLP
31 Charlotte Square
Edinburgh EH2 4ET

Double taxation agreements

With the US
ARTICLE 23 – LIMITATION ON BENEFITS
Applicable to treaty country discretionary trusts, accumulation and maintenance trusts, companies, charities, pension funds, SIPPs and OEICs.

Due to US compliance rules, we are obliged to inform clients to whom this applies about the Limitation on Benefits provision contained within the double taxation agreement between the relevant country and the US.  

This covers US tax withheld on any current or future US income received by non-US persons. A print-friendly copy of the Limitation on Benefits provision (Article 23) of the income tax treaty between the UK and the US can be downloaded below.

Limitation on Benefits (US/UK)

For all other countries which hold an Income Tax Treaty with the US, please visit the Internal Revenue Service (IRS).