Unit Trusts

23 March 2026

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

23 March 2026

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)

23 March 2026

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

23 March 2026

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

23 March 2026

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

19 February 2026

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

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