I am aware that when a company invests in a Investment Bond, that "loan relationship rules apply." See https://www.pruadviser.co.uk/knowledge-literature/knowledge-library/corporate-owned-bonds/
Could someone tell me the tax situation where a company buys funds directly (not wrapped in a bond)? Eg an EFT or Investment Trust? In this case is it treated also as "loan relationship" rules or (a) are dividends received liable to Corporation Tax? (b) Is the growth or loss of the investment liable to CT while in the fund or only realised when the fund is sold?
Thanks
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