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