Open Ended Investment Companies (OEICs)

18 February 2026

Corporate investment - what you need to know
The special rules applicable to companies when they invest into investment bonds, Unit Trusts or Open Ended Investment Companies (OEICs)

02 February 2026

Unit trusts, OEICs and investment trusts as trustee investments
When unit trusts, OEICs or investment trusts may be appropriate trustee investments - focused particularly on tax

17 December 2025

Discounted gift trusts and collective investments
Whether discounted gift trusts (DGTs) can be used with collective investments or if they are designed exclusively for insurance bonds

09 December 2025

Autumn Budget 2025 consequences: investment bonds and collectives
The differing consequences of the increases in dividend tax rates and savings tax rates for wrapper returns

02 October 2025

Tax implications for corporate investment
Considerations to take into account when investing corporate funds

24 September 2025

Tax rules for the Reserved Investor Fund
The Reserved Investor Fund (RIF). the main rules applicable to schemes that have given a valid entry notice into the RIF regime, and the tax rules applicable to investors in such schemes