Collective investment vehicles

  1. Overview
  2. Funds
  3. Common Contractual Funds (CCFs)
  4. Investment Limited Partnerships (ILPs)
  5. Reporting

Investment Limited Partnerships (ILPs)

ILPs authorised before 13 February 2013 are taxed under the gross roll–up regime.

ILPS authorised on or after 13 February 2013 are treated as tax transparent. Their unit holders are taxed in the same manner as those in CCFs.

Next: Reporting