Investment Trust

An investment trust is a form of collective investment found mostly in the United Kingdom. Investment trusts are closed-end funds and are constituted as public limited companies.

The name is somewhat misleading, given that (according to law) an investment "trust" is not in fact a "trust" in the legal sense at all, but a separate legal person or a company. This matters for the fiduciary duties owed by the trustees and the equitable ownership of the fund's assets.

Read more about Investment TrustOrganization, History, Split Capital Investment Trusts, Real Estate Investment Trusts, Taxation

Other articles related to "trust, investment trust, investment, investments":

AFL–CIO - Governance - Programs
... For example, the AFL–CIO Building Trust enables union pension and health funds to invest in the for-profit Building Investment Trust ... The Trust then uses this capital to construct office buildings, hotels, housing developments, and other capital construction ... Some profits are kept by the Trust to build its investment capabilities, the rest are distributed to the investors ...
Legacy Hotels Real Estate Investment Trust
... Legacy Hotels Real Estate Investment Trust was a real estate investment trust (REIT) that was based in Toronto, Ontario ...
Scottish Investment Trust
... Scottish Investment Trust (LSE SCIN) is a large British investment trust dedicated to international equities ...
Scottish Mortgage Investment Trust
... Scottish Mortgage Investment Trust (LSE SMT) is a publicly traded investment trust listed on the London Stock Exchange ... Scottish Mortgage is managed by Baillie Gifford Co, the Edinburgh based investment management partnership ...
Investment Trust - Taxation
... Provided that it is approved by HM Revenue Customs, an investment trust is taxed in the normal way on its investment income, but its capital gains are not taxed ... would otherwise arise when shareholders sell their shares in the investment trust and are taxed on their gains ... An approved investment trust must be resident in the United Kingdom derive most of its income from investments distribute at least 85% of its investment income as dividends (unless prohibited by company ...

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