IFM14600 - Double tax treaties
An investment trust being a company within the charge to UK corporation tax is able to access double tax treaties to secure treaty rate withholding taxes on overseas dividends in the same way as any other UK company.
An investment trust being a company within the charge to UK corporation tax is able to access double tax treaties to secure treaty rate withholding taxes on overseas dividends in the same way as any other UK company.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).