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The key step when deciding who pays the tax on a gain under an investment bond is to establish who the owners of the bond are when the gain arises. The tax treatment then depends on whether the bond is individually owned or held under a trust / the type of trust.
DEFINITION of 'Gain' A gain is an increase in the value of an asset or property. A gain arises if the selling or disposition price of the asset is higher than the original purchase or acquisition price. A gross gain refers to the positive difference between the sale price and the purchase price. A net gain takes transaction costs, such as commissions and other expenses into consideration. A gain may either be realized, i.e., when the asset is sold or unrealized, i.e., a paper gain. Another important distinction of a gain is that it may be taxable or non-taxable.