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Contents

Official guidance
Investment Funds Manual

IFM14200 · Taxation of investment trusts

  • IFM14210 · Introduction
  • IFM14220 · Income
  • IFM14230 · Loan relationships and derivative contracts
  • IFM14240 · Management expenses and credits to capital
  • IFM14250 · Capital gains realised by investment trusts
  • IFM14260 · Interests in offshore non-reporting funds: Income gains realised by investment trusts
  • IFM14264 · Interests in offshore non-reporting funds treated as investments in reporting funds
  • IFM14266 · Interests in offshore non-reporting funds: index tracking funds
  • IFM14268 · Investment transactions of investment trusts
  • IFM14270 · Transfer of assets - anti avoidance
  • IFM14280 · Interest distributions
  1. Taxation of investment trusts: contents
  2. Taxation of investment trusts: Income

IFM14220 | Taxation of investment trusts: Income

From HM Revenue & Customs · Investment Funds Manual

Investment trusts are UK resident companies subject to corporation tax in the same way as other UK companies. Special rules apply in relation to loan relationships and derivative contracts (see IFM14230).

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