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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


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Tags: Unit Trust Equalisation DRIP CGT OEIC

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