Cg57730 - unit trusts: overseas unit trusts - hmrc internal manual

Cg57730 - unit trusts: overseas unit trusts - hmrc internal manual


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CG57730 - UNIT TRUSTS: OVERSEAS UNIT TRUSTS There are overseas counterparts of unit trusts, known in the USA and Canada as Mutual Funds. Shares in such concerns should be treated as units in


a unit trust. Distributions of capital gains should be treated as part disposals. Print this page