Investment funds: tax: introduction | Practical Law

Investment funds: tax: introduction | Practical Law

This practice note provides an introduction to the various structures commonly used for investment funds (for example, limited partnerships, UK authorised unit trusts, UK open-ended investment companies, UK authorised contractual schemes, offshore trusts and offshore companies) and the importance of tax planning in this area. It also provides links to other, more detailed practice notes, each of which addresses the tax issues relating to a specific type of investment fund.

Investment funds: tax: introduction

Practical Law UK Practice Note 3-382-5441 (Approx. 21 pages)

Investment funds: tax: introduction

by Laura Underhill, Clifford Chance LLP tax group, and Gerard Saviola and Fionnuala Oomen, Clifford Chance LLP private funds group.
MaintainedEngland, Wales
This practice note provides an introduction to the various structures commonly used for investment funds (for example, limited partnerships, UK authorised unit trusts, UK open-ended investment companies, UK authorised contractual schemes, offshore trusts and offshore companies) and the importance of tax planning in this area. It also provides links to other, more detailed practice notes, each of which addresses the tax issues relating to a specific type of investment fund.