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Contents

Official guidance
Investment Funds Manual

IFM14000 · Taxation of investment trusts

  • IFM14100 · Introduction
  • IFM14200 · Taxation of investment trusts
  • IFM14300 · Process and effects of entry into the investment trust regime
  • IFM14400 · Eligibility and approval requirements
  • IFM14500 · Breaches of eligibility conditions or requirements of regulations
  • IFM14600 · Double tax treaties
  1. Taxation of investment trusts
  2. Taxation of investment trusts: double tax treaties

IFM14600 | Taxation of investment trusts: double tax treaties

From HM Revenue & Customs · Investment Funds Manual

An investment trust being a company within the charge to UK corporation tax is able to access double tax treaties to secure treaty rate withholding taxes on overseas dividends in the same way as any other UK company.

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