TM home investor fund is a UK domiciled Open Ended Investment Company (OEIC) which is authorised by the Financial Conduct Authority. It also has Property Authorised Investment Fund (PAIF) tax status, meaning that the fund’s income from property investment is exempt from corporation tax, which would normally be payable by an OEIC at 20%.

If you invest through an ISA, you won’t pay tax on any income or capital gains from the fund.

Investors not in an ISA, may be liable to income tax or capital gains tax. you can contact us for a copy of the prospectus which contains more detailed information on taxation within the fund and taxation in the hands of the investor.

Taxation information is based on Hearthstone’s understanding of legislation in force as at July 2018. Legislation may change, and tax and trust law may be open to differing interpretation. The impact of taxation will depend on individual circumstances. Potential investors should seek advice from their financial adviser or tax specialist before investing.