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  1. Home
HMRC internal manual

Investment Funds Manual

From:
HM Revenue & Customs
Published
5 July 2019
Updated:
27 March 2025 - See all updates
  1. Back to contents

IFM15000 - Investors in investment trusts: contents

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

  1. IFM15100
    Investors within the charge to corporation tax
  2. IFM15200
    Investors within the charge to income tax
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