Unit trusts and open-ended investment companies: tax overview | Practical Law

Unit trusts and open-ended investment companies: tax overview | Practical Law

This practice note provides an overview of the tax issues that arise in respect of UK authorised and unauthorised unit trusts and UK open-ended investment companies (OEICs).

Unit trusts and open-ended investment companies: tax overview

Practical Law UK Practice Note 2-382-5451 (Approx. 27 pages)

Unit trusts and open-ended investment companies: tax overview

by Laura Underhill and Violet Marcel, Clifford Chance LLP tax group and Simon Crown, Clifford Chance LLP regulatory group
Maintained • United Kingdom
This practice note provides an overview of the tax issues that arise in respect of UK authorised and unauthorised unit trusts and UK open-ended investment companies (OEICs).