Unit Trusts

12 November 2024

Can a loan trust be used with collectives?
Whether or not a loan trust can be used with collectives

05 September 2024

Collective investments - a quick guide
The main features of the three types of collective investment scheme

02 September 2024

Difficulties in attempting to have a collectives-based discounted gift trust - an explanation
Why it is difficult to use collective investments with discounted gift trusts (DGTs)

20 August 2024

The taxation of unit trusts - an outline
The main tax considerations for unit trust companies and investors in the UK

14 August 2024

Collective investments v insurance products
The tax implications of investment portfolio wrapper choice

08 August 2024

Unit Trusts for companies
The tax considerations for companies when they invest into Unit Trusts

07 August 2024

The taxation of unit trusts and OEICS - in a table
The three types of units in a unit trust or shares in an OEIC: income units/shares; income reinvestment units/shares; and accumulation units/shares. The income tax and capital gains tax consequences of each with reference to: dividends; equalisation; and capital gains - all set out in an easy-to-read table

23 July 2024

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

18 July 2024

Case study: unit trust or OEIC portfolio feeding ISAs post the reduction in the annual exempt amount
Since the reduction in the annual exempt amount (AEA) for capital gains tax (CGT) it is getting more problematic to feed a clients ISA from unit trusts or OEICs. What else can be used to ensure clients utilise their full �20,000 ISA allowance?

03 July 2024

Comparison of bonds and units trusts/OEICs - a case study
Should I recommend life assurance bonds or unit trusts/OEICs?

28 June 2024

Case study: alternative wrappers in retirement
Other ways to provide a regular payment stream in retirement as an alternative to the traditional pensions that lots of clients rely on when they retire and why bonds can be a useful part of your client�s portfolio in planning for retirement