Investment funds: tax: introduction

Resource type: Practice note

Status: Maintained

Jurisdictions: England, 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, 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.

Nigel Hatfield and Gerard Saviola, Clifford Chance LLP private funds group, and Anthony Stewart, Clifford Chance LLP tax group

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  • Resource ID: 3-382-5441
  • Products:  PLC UK Corporate, PLC UK Financial Services, PLC UK Law Department, PLC UK Public Sector, PLC UK Tax
  • This resource is maintained, meaning that we monitor developments on a regular basis and update it as soon as possible.
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Practice notes
Glossary
  • Authorised unit trust Authorised unit trust (http://plc.practicallaw.com/topic1-107-6456)
  • Collective investment scheme Collective investment scheme (http://plc.practicallaw.com/topic5-107-5940)
  • Investment trust Investment trust (http://plc.practicallaw.com/topic1-107-6296)
  • Limited partnership Limited partnership (http://plc.practicallaw.com/topic0-107-6763)
  • OEIC OEIC (http://plc.practicallaw.com/topic4-107-6902)
  • Open-ended investment company (OEIC) Open-ended investment company (OEIC) (http://plc.practicallaw.com/topic5-107-6416)
  • Partnership Partnership (http://plc.practicallaw.com/topic8-107-6976)
  • Tax haven Tax haven (http://plc.practicallaw.com/topic3-107-7370)
  • UCITS UCITS (http://plc.practicallaw.com/topic5-107-7430)
  • Unauthorised unit trust (UUT) Unauthorised unit trust (UUT) (http://plc.practicallaw.com/topic6-107-7439)
  • Unit trust Unit trust (http://plc.practicallaw.com/topic7-107-7453)
  • UUT UUT (http://plc.practicallaw.com/topic7-107-7467)
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