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Article

Herbert Smith Freehills LLP | United Kingdom | 10 Nov 2011

New UK investment trust company tax regime - final regulations

The Investment Trust (Approved Company) (Tax) Regulations 2011 (the Regulations) have been published.

Article

Herbert Smith Freehills LLP | United Kingdom | 9 Dec 2010

Modernisation of the tax and company law rules for investment trust companies: Government response to consultation

The Government has today issued a Summary of Responses to the Consultation Document for the reform of the tax and company law rules for Investment Trust Companies (ITCs), published in July of this year.

Article

Herbert Smith Freehills LLP | United Kingdom | 21 Apr 2010

Investment trusts investing in other funds and SP397

Following concerns that the conditions for approval as an investment trust company ("ITC") under section 842 of the Income and Corporation Taxes Act 1988 ("section 842") (rewritten in section 1159 of the Corporation Tax Act 2010 with effect from 1 April 2010) were not compliant with EU law, HMRC had recently indicated that it would seek to withdraw its Statement of Practice 397 ("SP397").

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