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Home / Simons-Taxes /Corporate tax /Part D8 Investment schemes /Division D8.1 Collective investment schemes /Collective investment schemes / D8.102 How unit trusts work
Commentary

D8.102 How unit trusts work

Corporate tax

A unit trust is a trust fund with a trustee, beneficiaries and a professional managing company. The trustee, usually a bank or insurance company, will create 'units' in the trust; each unit represents the same proportion of the net value of the property of the trust. The manager, who must be unconnected with the trustee, will purchase the units from the trustee and offer them for

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