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Investment trust company guidance updated

27 March 2012
Issue: 4347 / Categories: News , Companies
Consultation on draft guidance

Draft guidance on investment trust companies has been published by HMRC. It covers the new rules for investment trusts that came into force on 1 January 2012 for accounting periods commencing on or after that date.

The final guidance will be published in the department’s Company Taxation Manual, together with updated guidance on interest distributions to reflect consequential amendments to the interest streaming rules made by The Investment Trusts (Dividends) (Optional Treatment as Interest Distributions) (Amendment) Regulations 2011.

Comments on this draft guidance should be emailed to Wayne Strangwood or John Buckeridge no later than 1 June 2012.

Issue: 4347 / Categories: News , Companies
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