This article aims to explain the different types of strategy that ethical funds may adopt and why ethical funds shouldn’t be overlooked when aiming for capital growth. The article does not look to provide advice on Ethical investments and Skandia accepts no responsibility for actions taken or refrained from being taken based on this or any related document.

When considering disposing of assets, you need to be aware of the clients complete fund holdings rather than just the holding they may wish to sell. Holding a fund direct as well as via a collective such as Skandia's Collective Investment Account may mean the gain or loss realised is more or less than expected. Although the introduction of Section 104 holdings simplified the old rules it does have the impact of dragging older gains into charge quicker.

This article provides a high level summary of the potential advantages and disadvantages of using a collective investment.

This article looks at the taxation of a collective investment when owned directly by a UK resident investor and considers any additional liability which may fall on the investor.

This article briefly highlights how a UK collective that is an authorised investment fund (AIF) will be taxed when owned by a corporate investor. This includes unwrapped investments on the Skandia Investment Solutions platform.

This article looks at the taxation of a collective investment when held as an investment of a UK bond by a UK resident investor and considers any additional liability which may fall on the investor.

This article looks at how UK collective investments are taxed when they are held inside a trust.

This article looks at the tax consequences of establishing a designated account in conjunction with a Skandia Collective Investment Account (CIA).