ÑÇÖÞÉ«ÇéÍø

Home / Simons-Taxes /Corporate tax /Part D8 Investment schemes /Division D8.1 Collective investment schemes /Collective investment schemes / D8.104 Unit trust managers
Commentary

D8.104 Unit trust managers

Corporate tax

A unit trust manager buys and sells units from and to members of the public and so carries on a trade of dealing in securities. The manager may receive a distribution in respect of a unit which he has bought from an investor if he does not sell the unit until after the distribution has been made. The amount of the distribution he

To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial

Web page updated on 17 Mar 2025 17:40