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Official guidance
Investment Funds Manual

IFM15000 · Investors in investment trusts

  • IFM15100 · Investors within the charge to corporation tax
  • IFM15200 · Investors within the charge to income tax
  1. Investment Funds Manual
  2. Investors in investment trusts: contents

IFM15000 | Investors in investment trusts: contents

From HM Revenue & Customs · Investment Funds Manual

The taxation position of Investors in an investment trust is broadly the same as for shareholders in a UK listed company.

Contents2 entries

  1. IFM15100Investors in investment trusts: investors within the charge to corporation tax
  2. IFM15200Investors in investment trusts: investors within the charge to income tax
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