Investment trust companies

Investment trust companies guidance:

[Team Leader] [insert HMRC address] [insert date] Application for clearances in advance under [section[s] 138[ and 139(5)] Taxation of Chargeable Gains Act 1992][ and...

Precedents

Click here to download the latest Fund Management 2019 report, published by Getting the Deal Through. Jurisdictions covered The following jurisdictions are covered in...

Practice Note

This Practice Note considers the application process for a company seeking approval as an investment trust from HMRC. It discusses, in particular, the: • content of an...

Practice Note

As discussed in Practice Note: Taxation of investment trusts—what is an investment trust?, a company must satisfy certain eligibility conditions and requirements in order...

Practice Note

Investments trusts are often structured as companies without a fixed life, meaning that investors can only realise their investment through selling their shares in the...

Practice Note

An investment trust is a listed pooled investment vehicle in the form of a UK tax resident company (despite the name, it is not a trust). Investment trusts enjoy...

Practice Note

An ‘investment trust’ is a publicly listed pooled investment vehicle in the form of a UK tax resident public limited company (despite the name, it is not a trust). Where...

Practice Note