Investment Taxation

Refreshed April 2025 | CPD time: 1 Hour 30 Minutes

As investors, we can choose to buy investments directly or indirectly. Direct investments include cash, fixed interest securities such as gilts and corporate bonds, as well as property and individual shares. Indirect investment in any of these asset classes is possible through collective investments, such as unit trusts, OEICs, investment trusts and life insurance policies. This module provides an understanding of both the asset classes and collective investments and also covers private equity and other investments. The module is focused primarily on investment taxation rules in the UK, and you should be aware that rules on taxation will differ in any other geographical location.