Lindsell Train Global Funds plc Lindsell Train Global Equity Fund Lindsell Train Japanese Equity Fund

Transcription

1 Lindsell Train Global Funds plc Lindsell Train Lindsell Train Japanese Equity Fund Report of income for UK tax purposes Date: Dear Investor You are receiving this letter because you were an investor in a reporting share class of a sub-fund in the above named Company on 31 December You may ignore this letter if you are not invested in one of the share classes listed on the following report. These classes of shares are registered with HM Revenue & Customs in the UK as "reporting funds". As such, the fund is required to make reports of income to the investors each year. There may be a requirement for you to pay tax as though you had actually received a dividend from the sub-fund. If you are not subject to UK taxation, you may ignore this notice. If you are subject to UK taxation (unless you are a non-domiciled individual paying tax on the remittance basis), you will be required to pay tax on the share of income reported to you in this notice. If you are uncertain you should seek advice from your tax advisor. The table overleaf comprises the report of income as required for UK purposes.

2 Lindsell Train Global Funds UK Reporting Funds Regime: Annual Report to Relevant Participants This report is made in accordance with Regulation 90 of the Offshore Funds (Tax) Regulations 2009 and is intended for relevant participants of the below detailed funds during the reporting period ended 31 December 'Relevant participants' are defined in the Regulations as those investors who are resident in the United Kingdom or are Reporting Funds at any time during the reporting period. Participant information: Name of fund: Reporting Period: Year ended 31 December 2016 Year ended 31 December 2016 Year ended 31 December 2016 Year ended 31 December 2016 Share Class: Class A Shares Shares Class D Shares Class C US Dollar Shares Reporting data expressed in: USD Amount distributed per unit of interest in respect of the NIL Date of distributions to participants: Amount distributed per unit of interest in respect of the NIL Date of distributions to participants: 03 January January January January 2017 Excess reported income per unit of interest over the amount actually distributed to participants in the NIL Fund distribution date: Does the fund remain a Reporting Fund at the date of issue of this advice?

3 UK Reporting Funds Regime: Annual Report to Relevant Participants This report is made in accordance with Regulation 90 of the Offshore Funds (Tax) Regulations 2009 and is intended for relevant participants of the below detailed funds during the reporting period ended 31 December 'Relevant participants' are defined in the Regulations as those investors who are resident in the United Kingdom or are Reporting Funds at any time during the reporting period. Participant information: Name of fund: Japanese Equity Fund Japanese Equity Fund Japanese Equity Fund Japanese Equity Fund Japanese Equity Fund Japanese Equity Fund Reporting Period: Year ended 31 December 2016 Year ended 31 December 2016 Year ended 31 December 2016 Year ended 31 December 2016 Year ended 31 December 2016 Year ended 31 December 2016 Share Class: Class A Shares Shares Distributing Shares Sterling Hedged Distributing Shares Sterling Quoted-Distributing Shares Class C US Dollar Shares Reporting data expressed in: Yen USD Amount distributed per unit of interest in respect of the reporting period: NIL NIL NIL Date of distributions to participants: Amount distributed per unit of interest in respect of the reporting period: NIL NIL NIL Date of distributions to participants: 04 January January January January January January 2017 Excess reported income per unit of interest over the amount actually distributed to participants in the NIL NIL NIL Fund distribution date: Does the fund remain a Reporting Fund at the date of issue of this advice?

4 Lindsell Train Equalisation Amounts - Reported in Class Currency DATE CLASS A CLASS B Class D Class C USD DATE CLASS A CLASS B Class D Class C USD $ $ 04/01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /02/ /07/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /03/ /08/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /04/ /09/ /04/ /09/ /04/ /09/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /05/ /10/ /05/ /10/ /05/ /11/ /05/ /11/ /05/ /11/ /05/ /11/ /05/ /11/ /05/ /11/ /05/ /11/ /05/ /11/ /05/ /11/ /05/ /11/ /05/ /11/ /05/ /11/ /05/ /11/ /05/ /11/ /05/ /11/ /05/ /11/ /05/ /11/ /05/ /11/ /06/ /11/ /06/ /11/ /06/ /11/ /06/ /11/ /06/ /12/ /06/ /12/ /06/ /12/ /06/ /12/ /06/ /12/ /06/ /12/ /06/ /12/ /06/ /12/ /06/ /12/ /06/ /12/ /06/ /12/ /06/ /12/ /06/ /12/ /06/ /12/ /06/ /12/ /06/ /12/ /06/ /12/ /12/ /12/

5 Lindsell Train Japanese Equity Fund Equalisation Amounts - Reported in Class Currency Sterling Hedged Sterling Sterling Distributing Quoted - Distributing Quoted - DATE Class A Distributing Hedged Distributing Class C USD DATE Class A Distributing Hedged Distributing Class C USD 04/01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /01/ /07/ /02/ /07/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /02/ /08/ /03/ /08/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /03/ /09/ /04/ /09/ /04/ /09/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /04/ /10/ /05/ /10/ /05/ /11/ /05/ /11/ /05/ /11/ /05/ /11/ /05/ /11/ /05/ /11/ /05/ /11/ /05/ /11/ /05/ /11/ /05/ /11/ /05/ /11/ /05/ /11/ /05/ /11/ /05/ /11/ /05/ /11/ /05/ /11/ /06/ /11/ /06/ /11/ /06/ /11/ /06/ /11/ /06/ /12/ /06/ /12/ /06/ /12/ /06/ /12/ /06/ /12/ /06/ /12/ /06/ /12/ /06/ /12/ /06/ /12/ /06/ /12/ /06/ /12/ /06/ /12/ /06/ /12/ /06/ /12/ /06/ /12/ /06/ /12/ /06/ /12/ /12/