IFM03410 - Tax treatment of investors in qualified investor schemes (QISs) and long-term asset funds (LTAFs): Basic position
Tax treatment of investors in a QIS or LTAF
»Ê¹ÚÌåÓýapp tax treatment for all investors in a QIS or LTAF which meets the GDO is the same as if they had invested in a UK UCITS or non-UCITS retail fund â€� see IFM03100.